Notification No. 11/2017-Central Excise (N.T.) Dated 24/04/2017 -Notification under Section 11C of the Central Excise Act on Heena Powder and Paste falling under Chapter 33

G.S.R.(E).- Whereas the Central Government is satisfied that according to a practice thatwas 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 referredto as the said Act),on Heena Powder and Paste falling under Chapter 33 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 1stday of January,2007 and ending with the 1stday of March, 2013;

2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, theCentral 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 inrespect of the said goods on which the said duty of excise was not levied during the period aforesaid in accordance with the saidpractice.