Concessional duty on raw naphtha clarified to apply when intended for specified petrochemical products despite incidental by products. The Ministry's prior instruction that raw naphtha procured for manufacture of specified petrochemical products is to be deemed wholly used for those products - and thus eligible for concessional duty even if incidental by products arise - continues to apply where the earlier notification has been incorporated into a later notification at the same serial entry. Field formations must be advised and pending assessments finalised on this basis.