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of <h1>Excise Duty Exemption for Raw Naphtha and LNG in Manufacturing Pentanes and Heptanes under Chapter 27</h1> The Central Government, under the Central Excises and Salt Act, 1944, exempts raw naphtha and liquified natural gasoline from certain excise duties when used in manufacturing pentanes and heptanes. This exemption applies to products classified under Chapter 27 of the Central Excise Tariff Act, 1985. The duty is reduced to Rs. 60 per kilolitre at 15^0C for the quantity consumed in production. If used outside the manufacturing factory, compliance with Chapter X of the Central Excise Rules, 1944, is mandatory. The consumed amount is calculated by deducting the quantity returned to a refinery from the received amount.
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