Notification No. 20/2009-Central Excise (N.T.) dated 18.8.2009
Regarding excise duty on dough for preparation of Baker’s wares of Heading no. 1905

G.S.R (E) – 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 table below, 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 in the said Table, namely :-

“TABLE”

Description	Tariff sub-heading	Period
(1)	(2)	(3)
Dough for preparation of Baker’s wares of Heading no. 1905	19012000	28th February, 2005 to 27th May, 2008

2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods falling under such tariff sub-heading as specified in the said Table but for the said practice, shall not be required to be paid for the period specified in column (3) of the said Table, subject to fulfilment of condition 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 on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice.

[F. No. 13/04/07-CX 1]

(MADAN MOHAN)
Under Secretary to the Government of India