Specified goods falling under Heading No. 27.07 or 29.01 - 298/86 - Central Excise - Tariff

Specified goods falling under Heading No. 27.07 or 29.01

Notification No. 298/86-C.E.

Dated 13-5-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the goods specified in column (3) of the Table annexed hereto [such goods being coal-tar distillates (whether containing phenolic bodies or impurities natural to coal-tar distillates or not)], and falling under the Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that,—

(1) not more than 10 per cent by volume of the said goods distils below 120°C; and

(2) the said goods consist essentially of,—

(i) aromatic hydrocarbons, Xylene and its isomers; or

(ii) higher homologues of Xylene; or

(iii) aromatic hydrocarbons of boiling points higher than Xylene; or

(iv) mixtures of any two or more of the products aforesaid, in any proportion.

THE TABLE

S. No.	Heading No. of Schedule to  the Central Excise Tariff Act, 1985.	Description of goods
(1)	(2)	(3)
1.	27.07	Solvent Naphtha, all sorts.
2.	27.07	Xylole
3.	27.07	Anthracene oil
4.	27.07	Light Creosote Oil
5.	27.07	Middle-oil
6.	27.07	Heavy Creosote Oil
7.	27.07	Still bottom
8.	27.07 or 29.01	Xylene (Pure or, as the case may be, mixture of Xylenes).