Kerosene, LPG, Petroleum gases and other gaseous hydrocarbons - Partial exemption if used in the manufacture of specified goods [Chapter 27] - 116/94 - Central Excise - Tariff

Kerosene, LPG, Petroleum gases and other gaseous hydrocarbons - Partial exemption if used in the manufacture of specified goods [Chapter 27]

Notification No. 116/94-C.E.

Dated 24-6-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, and intended for use in the manufacture of the end-products specified in the corresponding entry in column (4) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the duty leviable on the quantity of the said goods consumed in the manufacture of the said end-products.

TABLE

S. No.	Heading No.	Description of goods	End-product
(1)	(2)	(3)	(4)
1.	27.10	Kerosene	Linear alkyl benzene or heavy alkylate.
2	27.11	Liquefied petroleum gases (LPG)	Propylene.
3.	27.11	Petroleum gases and other gaseous hydro-carbons	Polyisobutylene.

Explanation. -For the purposes of this notification :-

(i) The quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944.

(ii) The amount of LPG consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of LPG received by the factory manufacturing propylene the quantity of LPG returned by the factory to the refinery, from which such LPG was received.

(iii) The quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the factory which supplied the said gases.