19th June, 2006.

Notification No.15/2006-Central Excise (N.T.)

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G.S.R. 369(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 food preparations and waters, not cleared in sealed containers, falling under tariff item 2106 90 99 and 2201 90 90 respectively, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and that such food preparations and waters, not cleared in sealed containers, were liable to duty of excise which was not being levied according to the said practice during the period commencing on and from the 1st day of March, 2006 and ending with 3rd May, 2006.

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 food preparations and waters, not cleared in sealed containers, falling under tariff item 2106 90 99 and 2201 90 90 respectively, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), but for the said practice, shall not be required to be paid in respect of such food preparations and waters, not cleared in sealed containers, on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice.

F.No.354/46/2006-TRU

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