Refinery definition clarified - kerosene exemption now applies specifically to units producing kerosene from crude petroleum or natural gas. The notification amends the kerosene exemption by omitting the words referencing declaration under rule 20 of the Central Excise Rules, 2002, and by inserting a definition that 'refinery' means a unit which makes kerosene either from crude petroleum oil or natural gas, thereby clarifying the exemption's scope.