998

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)l

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

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

the

First

Schedule

lo the

Central

Excises and Salt Act,

1944 (1 of

1944), from

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

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; and

(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.

PRINTED BY THE MANAGER, CJOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-110064

iiwn PUBLISHED HY THE CONTROLLER OF PUBLICATIONS, DBl.HI-110054,

1978