Concessional rate on raw Naphtha and reformed Naphtha used in the manufacture of Specified Chemicals

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..... 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 .....

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..... 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 .....

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