Raw Naphtha-Transfer of raw naphtha by pipeline to L.6 premises for use in the manufacture of specified products - Central Excise - 65/88-CX.8

Raw Naphtha-Transfer of raw naphtha by pipeline to L.6 premises for use in the manufacture of specified products Circular No. 65/88-CX.8 Dated 12-12-1988 [From F. No. 261/6/15/84-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Raw Naphtha-Transfer of raw naphtha by pipeline to L.6 premises for use in the manufacture of specified products. I am directed to refer to Board's instructions F. No. 261/6/15/73-CX.8 dated 9-10-1973 wherein it is clarified that raw naphtha contained in the pipe-line connecting the refinery /installation and the L6 premises should be charged to duty at fall rate applicable to motor spirit. CEGAT vide its order No. C-240/83 dated 10-8-1983 in case of Bharat Refineries Ltd. has ordered that the pipe line content of raw naphtha intended for use in the L.6 premises for the manufacture of specified products under relevant notification should be assessed to concessional rate of duty because pipe lines are included in approved premises of the company. The decision of the CEGAT in the above case has been accepted by the Board vide F. No. 384/327/SC/83-AU dated 23-12-1983. 2. In view of the above, it has been decided by the Board that pipe line content of raw naptha contained in pipe lines included in approved premises of the company should be assessed to the concessional rate of duty. To this extent the Board's above instructions issued in 1973 may be treated as modified. Suitable instructions to field formations may be issued.