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[TO BE PUBLISHED IN GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 23/2011- Central Excise (N.T.)
New Delhi, dated 1
st
December , 2011
10 Agrhayan, 1933 (SAKA)
G.S.R (E). - 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 section 3 of the Central Excise Act, 1944 ( 1 of 1944), (hereinafter
referred to as the said Act) the duty of excise on pile liners fabricated at the site of construction for use at the marine site, falling
under heading 7305 of Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) (hereinafter referred to as said goods) was
not being levied under section 3 of the said Act, during the period commencing on the 1
st
day of April, 2005 and ending with
17
th
day of November, 2011;
2. 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 said goods but for the said practice, shall not be
required to be paid in respect of said goods on which the said duty of excise were not levied during the period aforesaid in
accordance with the said practice:
Provided that that the benefit under this notification shall not be admissible unless the unit claiming benefits in terms of this
notification reverses the input credit, if any, taken in respect of inputs used in the manufacture of said goods on which the duty
of excise was not levied during the aforesaid period in accordance with the said practice.
[F. No. 167/47/2010-CX 1]
(MADAN MOHAN)
Under Secretary to the Government of India
notifications no 23 2011 c e nt | iKargos