Notification No. 29/99-CE(N.T.), DT. 6/5/1999
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), the duty of excise on Steam, falling under Heading number 28.51 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under section 3 of the said Act, during the period commencing on the 1st day of March, 1997 and ending with 26th day of August, 1997.

Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on such Steam but for the said practice, shall not be required to be paid in respect of such Steam on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.

(Renu K. Jagdev)
Under Secretary to the Government of India

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