Ntf. No.42/1999-CE, dt. 23/12/1999
- Document type
- Notification
- Reference no.
- A
- Dated
- Category
- Tariff
Kerosene for the manuf. of Lineat Alkyl Binzene or heavy alkylate - No Duty
In exercise of the powers conferred by sub-section (1) if section 5A of the Central Excise Tariff Act, 1985 (1of 1986) the Central Government, after being satisfied that it is in the public interest so to do, makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.5/99- Central Excise, dated the 28th February,1999, namely:-
In the said notification,
a) in the Table for SI. No.24 and the entries relating thereto, the following shall be substituted, namely:-
| S.No | Chapter heading No. or sub-heading No. | Description of the goods under the First Schedule | Rate under the First Schedule | Rate | Condition No. |
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| 24 | 27.10 | Kerosene received by the factory from the refinery intended for use in the manufacture of linear alky 1 benzene allkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation:- For the purposes of the exemption-
(b) Warehouse means a warehouse approved under rule 140 of the Central Excise Rules,1994. - | Nil | --- | 5A |
b) In the Annexure, after condition No.5, the following shall be insert, namely:-
| Condition No. | Conditions |
|---|---|
| 5A | The Commissioner of Central Excise having jurisdiction over the refinery permits the kerosene to be cleared to the said warehouse, for the purpose of this exemption on such condition he deems fit of the proper accentual of kerosene cleared from the refinery and the payment of duty thereon. |
(Prashant kumar Sinha)
Under Secretary to the Government of India