The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 90] NEW DELHI, FRIDAY, MARCH 12, 1976/PHALGUNA 22, 1897
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 lnsurance)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 12th March 1976
G.S.R. 121(E).—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 [falling under Item No. 6 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)] from so much of duty of excise leviable thereon a§ is in excess of Rs. 25/- per kilolitre at 15°C, when intended for use in the manufacture of ammonia provided that—
(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such raw naphtha has been so used; and
(ii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed,
626 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I - S E C. 3(1)]