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of <h1>Amendment to Exemption Notification 06/2002-Central Excise: Changes to Kerosene Definition Under Rule 20 Effective December 29, 2005.</h1> The Central Government has amended the Exemption Notification No. 06/2002-Central Excise, dated March 1, 2002, concerning kerosene. The amendment, effective from December 29, 2005, involves changes to the explanation in the table against S. No. 32. Specifically, the phrase 'declared as such under rule 20 of the Central Excise Rules, 2002' is omitted from clause (a), and a new clause (c) is added to define 'refinery' as a unit producing kerosene from crude petroleum oil or natural gas. This amendment is issued under the authority of the Central Excise Act, 1944.
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