Excise credit amendment increases alcohol credit rate via substitution and inserts Ethyl Acrylate as a tariff entry. Amendment under Rule 57K of the Central Excise Rules, 1944 substitutes the earlier per kilolitre credit rate for alcohol used in chemical manufacture with a new per kilolitre rate and inserts a new tariff table entry after serial number 32: serial number 33, tariff heading 39.06, commodity 'Ethyl Acrylate,' thereby expanding the list of chemical items subject to the notification's credit provisions.
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Provisions expressly mentioned in the judgment/order text.
Excise credit amendment increases alcohol credit rate via substitution and inserts Ethyl Acrylate as a tariff entry.
Amendment under Rule 57K of the Central Excise Rules, 1944 substitutes the earlier per kilolitre credit rate for alcohol used in chemical manufacture with a new per kilolitre rate and inserts a new tariff table entry after serial number 32: serial number 33, tariff heading 39.06, commodity "Ethyl Acrylate," thereby expanding the list of chemical items subject to the notification's credit provisions.
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