The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 310] NEW DELHI, SATURDAY, OCT. 23, 1982/KARTIKA 1, 1904
Separate Paging is given to this Part in order that it may be filed as a separata
compilation
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 30)]MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd October, 1982
No. 230/82—CENTRAL EXCISES
G.S.R. 625(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Ormtral Excise Rules, 1944, tie Central Government hereby exempts Low Sulphur Heavy Stock, falling under Hem No, 11A of the First Schedule to the Central Excise* and Salt Act, 1944 (1 of 1944), for use as fuel in a refinery, from the whole of the duty of excise leviable thereon under section 3 of the said Act :
Provided that:
(i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such Low Sulphur Heavy Stock has in fact been so used ; and
(ii) where such use is elsewhere than in the refinery of production the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
Explanation.—For the purpose of this notification, "refinery" means a refinery •wherein refining of crude petroleum or shale or blending of non- duty paid petroleum products is carried on.
[No. 230/82-CE-F. No. 87/3/81-CX. '3J S. K. MALHI, Dy. Secy.