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Concessional rates of duty on naphtha used in the manufacture of specified chemicals - 027/89 - Central Excise - Tariff |
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Concessional rates of duty on naphtha used in the manufacture of specified chemicals Notification No. 27/89-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 raw naphtha, falling under sub-heading No. 2710.14 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), intended for use in the manufacture of the products specified in the Table hereto annexed from so much of the duty of excise leviable thereon as is in excess of the amount calculated at the rate of Rs. 60 per kilolitre at 15°C on the quantity of naphtha consumed in the manufacture of the said products : Provided that where the use is elsewhere than in the factory of manufacture the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. EXPLANATION :- 1. The amount of naphtha consumed in the manufacture of the products shall be calculated by subtracting from the quantity of naphtha received by the factory manufacturing the products the quantity of naphtha returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. 2. In cases where certain goods which are incidental, inevitable, or involuntary to the of process of manufacture, the products specified in the said Table are produced in the course of the manufacture, the exemption under this notification shall not be denied for the reason that the said goods are not products specified in the said Schedule. TABLE
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