February 12, 2016

CBEC vide its Notification No. 04/2016 – Central Excise (N.T.) dated February 12, 2016 exempted the whole of the Excise Duty on Di-Calcium Phosphate (animal feed grade) of rock phosphate origin 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 commencing on the 1st day of February, 2008 and ending with the 1st day of February, 2014 in accordance with the practice that was generally prevalent in Industry.

 

View Complete Notification No. 04/2016 – Central Excise (N.T.) dated February 12, 2016

 

[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 04/2016- Central Excise (N.T)

New Delhi, Dated: February 12, 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 1st day of February, 2008 and ending with the 1st 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.N0.104/2/2013-CX.3]

(Shankar Prasad Sarma)

Under Secretary to the Government of India

Source: http://cbec.gov.in/resources/htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cent04-2016.pdf