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), the duty of excise on "Cocoa beans, whole or broken, raw or roasted" and "Cocoa shells, husks, skins and other cocoa waste", falling under Chapter 18 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied during the period commencing on the 28th day of February, 2005 and ending with the 1st day of May, 2005.

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 under the said Act, on such "Cocoa beans, whole or broken, raw or roasted" and "Cocoa shells, husks, skins and other cocoa waste" but for the said practice, shall not be required to be paid in respect of such "Cocoa beans, whole or broken, raw or roasted" and "Cocoa shells, husks, skins and other cocoa waste" on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.

[F.No.18/2/2005-CX.I)

(ASHOK KUMAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA