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GOVERNMENT OF INDIA
NEW DELHI, THE 27th MARCH, 2008 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:
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 1st
March, 2003 or 36/2003-CE dated 30th April, 2003 as amended by
47/2003-CE dated 17thMay 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
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