Exemption to raw naphtha during the period 28-2-1986 to 14-5-1986 [Ch. 27] - 238/88 - Central Excise - Tariff

Exemption to raw naphtha during the period 28-2-1986 to 14-5-1986 [Ch. 27]

Notification No. 238/88-C.E.

Dated 3-8-1988

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on raw naphtha, falling within Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced in a refinery declared as such under sub-rule (2) of Rule 140 of the Central Excise Rules, 1944 and used within the refinery of production in the manufacture of benzene and toluene, falling within Chapter 29 of the aforesaid Schedule, was not being levied under the said Section 3 of the first-mentioned Act during the period commencing on the 28th day of February, 1986 and ending with the 14th day of May, 1986;

Now, therefore, in exercise of the powers conferred by Section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such raw naphtha, but for the said practice, shall not be required to be paid in respect of such raw naphtha, on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.