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[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI, THE 27
th
MARCH, 2008
7- Chaitra , 1930(SAKA)
Notification No. 18/2008 Central Excise (N.T.)
G.S.R.........Whereas the Central Government is satisfied that a practice 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 goods of the description given in column 1 of table below, when further used in manufacture of final products as specified in
column 2, and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act
according to the said practice, during the period as specified below in column 3:
Description of Intermediate Goods
Description of
Final Products
Period
1 2 3
Yarn subjected to doubling, winding, warping, bleaching, dyeing, pirn winding or similar
other processes and classifiable under Chapter 52, 54 and 55.
Chaddar
1
st
April 2003 to
8
th
July 2004
Terry Towels
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby
directs that the duty of excise leviable on such goods as described in column 1 of the table above, but for the said practice,
shall not be required to be paid for the period detailed in column 3 above, in respect of such goods on which the said duty of
excise was not being levied during the aforesaid period in accordance with the said practice.
Provided that the benefit under this notification shall be available only if the final products namely Chaddars or Terry Towels
have been cleared availing the exemption under notification number 8/2003-CE dated 1
st
March, 2003 or 36/2003-CE dated
30
th
April, 2003 as amended by 47/2003-CE dated 17
th
May 2003, as the case may be.
Provided further that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this
notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods.
[F. No. 63/01/04 - CX.1]
(Ashima Bansal)
Under Secretary to the Government of India
notifications no 18 2008 ce n t | iKargos