Continuing the existing exemption from excise duty for captive consumption of all petroleum products in a refinery - 19/90 - Central Excise - Tariff

Continuing the existing exemption from excise duty for captive consumption of all petroleum products in a refinery. Notification No. 19/90-C.E. Dated 20-3-1990 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 petroleum products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of the duty of excise leviable thereon. Explanation:- "Refinery" means a refinery wherein refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on.