[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. 4/2016- Central Excise (N.T.)
New Delhi, the 12th February, 2016
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 Di-Calcium Phosphate (animal feed grade) of rock
phosphate origin falling under heading 2835 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 1*
day of February, 2008 and ending with the 15 day of February, 2014;
2. Now, therefore, in exercise of the powers conferred by section 11C of the said
Act, the Central Government hereby direct 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.104/2/2013-CX.3]
(Shankar Prasad Sarma)
Under Secretary to the Government of India