Exemption from excise duty on goods other than blended or compounded lubricating oils falling under Chapter 27 and captively consumed in the factory - 028/89 - Central Excise - Tariff

Exemption from excise duty on goods other than blended or compounded lubricating oils falling under Chapter 27 and captively consumed in the factory

Notification No. 28/89-C.E.

Dated 1-3-1989

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 (other than blended or compounded lubricating oils and greases) filling under Chapter 27 of the Schedule to the Central Excises Tariff Act, 1985 (5 of 1986) produced in a factory and -

(a) utilised in the factory in which the said excisable goods are produced, for the manufacture of other goods or as fuel for such manufacture (excluding fuel used for any internal combustion engine) or both; or

(b) allowed to escape in the atmosphere by flare system or otherwise from the whole of the duty of excise leviable thereon which is specified in the said Schedule.