The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 296] NEW DELHI, MONDAY, SEPTEMBER 12,1977 BHADHA 21, 1899
Separate paging; is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
CENTRAL Excises
New Delhi the 121/7 September 1977
G.S.R, 606(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 naptha 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 as is in excess of Rs 25/- per kilolitre at 15° C, when intended for use in the manufacture of ammonia provided that—
(1) it is proved to the satisfaction of the Assistant Collector of Central Excise that such raw naptha has been so used, and
(ii) where such use is elsewhere than in the factory of production, the proce- dure set out in Chapter X of the Central Excise Rules. 1944 is followed.
J796 T HB GAZETTE OF INDIA EXTRAORDINARY PART II—SEC. 3(11