[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 01/2017- Central Excise (N.T.)
New Delhi, the 11" January, 2017
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),
on Plain (Un-modified) Tamarind Kernel Powder falling under heading 1302 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said
goods), was not being levied according to the said practice, during the period commencing on
the 19" day of July, 2011 and ending with the 18" day of July, 2016;
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 the said goods but for the said practice, shall not be required to be paid in
respect of the said goods on which the said duty of excise was not levied during the period
aforesaid in accordance with the said practice.
[F. No. 116/17/2016-CX.3]
(Rohan)
Under Secretary to the Government of India