Concessional rate on raw Naphtha and reformed Naphtha used in the manufacture of Specified Chemicals - 102/90 - Central Excise - Tariff

Concessional rate on raw Naphtha and reformed Naphtha used in the manufacture of Specified Chemicals Notification No. 102/90-C.E. Dated 11-5-1990 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/89-Central Excises, dated the 1st March, 1989, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts raw naphtha and reformed naphtha (C. 5 Reformate) falling within Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and intended for use in the manufacture of the products specified in the Table hereto annexed from so much of the duty of excise leviable there on which is specified in the said Schedule as is in excess of the amount calculated at the rate of Rs. 60 per kilolitre at 15°C. on the quantity of naphtha or reformed naphtha (C. 5 Reformate) consumed in the manufacture of the said products: Provided that where such use is elsewhere than in the factory of manufacture, the procedure set out in the Chapter X of the Central Excise Rules, 1944 shall be followed. Explanations : 1. The amount of raw naphtha or reformed naphtha (C. 5 Reformate) con sumed in the manufacture of the products shall be calculated by subtracting from the quantity of raw naphtha or reformed naphtha (C. 5 Reformate) received by the factory manufacturing the products, the quantity of raw naphtha or reformed naphtha (C. 5 Reformate) or a mixture thereof returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. 2. In cases where any goods which are incidental, inevitable or involuntary to the process of manufacture of the said products are produced in the course of manufacture, the exemption under this notification shall not be denied to the said goods merely for the reason that the said goods are not products specified in the said Schedule. TABLE 1. Ethylene 2. Propylene 3. Butadiene 4. Iso-Butalene 5. Normal Butalene 6. Benzene 7. Toluene 8. Para-Xylene 9. Ortho-Xylene 10. Mixed Xylene 11. Methanol 12. Acetylene 13. Ethyl Benzene 14. Styrene 15. Cyclo-Pentadiene 16. Vinyl Chloride 17. 2-Ethyl Hexanol 18. Butanol 19. Hydrogen 20. Synthesis Gas 21. Ammonia.