Set off of duty on goods of Chapter 29, 30, 32, 34 & 38 on use of duty paid Naphthalene - 432/86 - Central Excise - Tariff

Set off of duty on goods of Chapter 29, 30, 32, 34 38 on use of duty paid Naphthalene Notification No. 432/86-C.E. Dated 6-8-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts excisable goods of the description specified in column (5) of the Table hereto annexed (such goods being hereinafter referred to as "final products") and falling under such Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as is specified in the corresponding entry in column (4) of the said Table, from so such of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) as is equivalent to the duty of excise leviable thereon under the said Act already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as "inputs") and falling under such sub-heading No. of the said Schedule as is specified in the corresponding entry in column (2) of the said Table : Provided that the inputs specified in column (3) of the said Table are used in the manufacture of the final products specified in the corresponding entry in column (5) of the said Table. TABLE S. No. Sub-Heading No. Description of inputs Chapter No. Description of final products 1. 2707.40 Naphthalene 29 Dye intermediates 2. 2707.40 Naphthalene 30 Pharmaceutical products 3. 2707.40 Naphthalene 32 Pigments, Synthetic Organic dyestuff 4. 2707.40 Naphthalene 29, 34, or 38 Leather tanning agents