Exemption for castings of iron: statutory direction that duties need not be paid where non-levy practice prevailed. Central Government directs that excise duty and the special duties of excise shall not be required to be paid on castings of iron made from waste and scrap of steel which, by an established practice, were not levied with such duties during the relevant prior period, thereby regularising the non-levy for that retrospective period.
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Exemption for castings of iron: statutory direction that duties need not be paid where non-levy practice prevailed.
Central Government directs that excise duty and the special duties of excise shall not be required to be paid on castings of iron made from waste and scrap of steel which, by an established practice, were not levied with such duties during the relevant prior period, thereby regularising the non-levy for that retrospective period.
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