Exemption to Naphthalene falling under sub-heading 2902.00 - 151/90 - Central Excise - Tariff

Exemption to Naphthalene falling under sub-heading 2902.00 Notification No. 151/90-C.E. Dated 16-10-1990 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts naphthalene falling under sub-heading No. 2902.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of duty of excise leviable thereon : Provided that such naphthalene is manufactured from naphthalene falling under sub-heading No. 2702.40 of the Schedule to the said Act on which duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.