NTF. NO. 51/2003-CE(N.T.), DT. 06/06/2003

Levy of duty of excise (including non-levy) on intermediate goods falling under Chapter 28

Whereas the Central Government is satisfied that a practice was generally prevent 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 Central Excise Act), on intermediate goods falling under Chapter 28 of the first Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) arising during the course of manufacture of gold jewellery falling under Chapter 71 of the First Schedule to the said Central Excise Tariff Act, and such in intermediate goods were liable to duty of excise which was not being levied according to the said practice during the periods commencing on and from 1st April, 1996 and ending with 17th August, 2002;

Now, therefore, in exercise of the powers conferred by section 11C of the said Central Excise Act, the Central Government hereby directs that the whole of the duty of excise payable on the said intermediate goods falling under said Chapter 28 arising during the course of manufacture of gold jewellery falling under said Chapter 71, but for the said practice, shall not be required to be paid in respect of such intermediate goods on which the said duty of excise was not being levied during the aforesaid periods in accordance with the said practice.

Sd/-
(Manish Mohan)
Under Secretary to the Govt. of India

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