REGISTERED No. D. 221 .
The Gazette of Endia
EXTRAORDINARY
PART II- Section 3 - Sub - section ( i)
PUBLISHED BY AUTHORITY
No. 73] NEW DELHI , SATURDAY , APRIL 18 , 1964 / CHAITRA 29 , 1886
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue and Company Law )
NOTIFICATION
CENTRAL EXCIBES
New Delhi , the 18th April 1964
G.S.R. 665.-In exercise of the powers conferred by sub - rule ( 1 ) of rule 8 of the Central Excise Rules , 1944, the Central Government hereby exempts raw naphtha produced in a refinery and falling under Item No. 6 of the First Schedule to the Central Excises and Salt Act , 1944 ( 1 of 1944 ) ,
( i ) when used within the refinery itself as fuel for the manufacture of other petroleum products , from the whole of the duty of excise leviable thereon;
( ii) when used elsewhere as fuel in blast furnaces from so much of the duty of excise leviable thereon as is in excess of five per cent . ad valorem:
Provided that-
(a) it is proved to the satisfaction of the Collector of Central Excise that it is intended for use as fuel in such blast furnaces ;
(b) the procedure set out in Chapter X of the said Rules is followed .
[No. 101/64 ] .
R. N. MISRA , Jt . Secy .
(443)
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1964