The Gazette of India
EXTRAORDINARY
PART II -Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No 3081 NEW DELHI, MONDAY, OCTOBER 23, 1978/KARTIKA 1, 1900 Separate paging is given to this Part in order that it may be filed as a separate compilation
998 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)l > MINISTRY OF FINANCE (Department of Revenue) sub-rule (2) of rule 140 of the Central Excise Rules, 1944, to be a refinery, in the manufacture of linear alky] benzene or heavy alkylate; andNOTIFICATION
New Delhi, the 23rd October, 1978.
-, > 'CENTRAL EXCISE
GSM. 507(fi).—In exercise of th" powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts kerosene, falling under item No. 7 of the First Schedule lo the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of RB. 3S8.75 per kllolitor at fifteen degrees of Centigrade thermometer :
Provided that—
(i) it Is proved to the satisfaction of the Assistant Collector of Central Excise that such kerosene js intended for use in the premises declared under (ii) where such use is elsewhere than in the factory of production of such kerosene, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
2. For the purpose of determining the quantity of kero- sene entitled to exemption under this notification, if out of the quantity of kerosene received by any refinery declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, uny quantity after such use is returned to the refinery from which the kerosene was received for further processing or blending or both for production of finished excisable goods falling under Items Nos. 6 to 11 A, such quantity shall be excluded.
[No. 189/78-CE—F. No. 84/2/78-CX. 3]
ANANT RAM, Under Secy.