NTF. NO. 55/2003-CE(N.T.), DT. 12/06/2003

EOUs, etc.- Clearance of Reprocessed Plastic Granules to DTA-No. Excise Duty for Specified Period

GSR (E)-Whereas the Central Government is satisfied that a practice was generally prevalent regarding non-levy of duty under section 3 of Central Excise Act 1944 (1 of 1944), (hereinafter referred to as the Central Excise Act) on “reprocessed plastic granules” falling under heading Nos. 39.01 to 39.14 of the Central Excise Tariff Act, 1985, manufactured and cleared by a hundred per cent export oriented undertaking or a unit in a free trade zone, in Domestic Tariff Area (DTA), and that such reprocessed plastic granules were liable to duty of excise which was not levied according to the said practice during the period commencing from 2nd June, 1998 and ending with 9th May, 2000

Now, therefore, in exercise of power conferred by section 11C of the Central Excise Act, the Central Government hereby directs that the duty of excise payable on such reprocessed plastic granules, manufactured and cleared by a hundred per cent export oriented undertaking or a unit in a free trade zone, in Domestic Tariff Area (DTA) but for the said practice, shall not be required to be paid in respect of such reprocessed plastic granules, on which the said duty of excise was not levied during the aforesaid period, in accordance with the said practice.

Sd/-
(Suraksha Katiyar)
Under Secretary to the Govt. of India

[F. No. 93/04/2002-CX.3]

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