Amendment to Notification No. 40/85-C.E. [Ch. 28] - 099/91 - Central Excise - Tariff

Amendment to Notification No. 40/85-C.E. [Ch. 28]

Notification No. 99/91-C.E.

Dated 1-11-1991

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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 40/85-Central Excises, dated the 17th March, 1985, namely :-

In the Table annexed to the said notification, against Sl. No. 1, in column 3, for clause (ii) and the entries relating thereto, the following shall be substituted, namely :-

"(ii) If -

(a) used as medicinal grade oxygen directly, without undergoing any further process of manufacture; or

(b) used in the manufacture of medicinal grade oxygen, and when such use is elsewhere than in the factory of production of such oxygen, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed."