Levy of duty of Excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944)
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....CE (N.T.) DATED 12/03/2003 Whereas the Central Government is satisfied that a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on softy ice cream and non-alcoholic beverages dispensed through vending machines, falling under Chapters 20, 21 ....
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