Excise exemption for petroleum products allows duty-free inter-refinery transfers when used as fuel or in manufacture of finished products.

Exemption from excise duty is directed for petroleum products within the relevant tariff chapter when produced by one specified refiner and received by the other specified refiner and used as fuel, used as fuel after processing, or utilised in any manner for the manufacture or production of finished petroleum products under that chapter; the direction is issued under executive rule-making power and supersedes an earlier administrative order.

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