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of <h1>Government Exempts Raw and Reformed Naphtha from Certain Excise Duties for Chemical Manufacturing Under Chapter 27</h1> The Central Government has issued a notification under the Central Excises and Salt Act, 1944, exempting raw naphtha and reformed naphtha used in manufacturing specified chemicals from certain excise duties. This exemption applies to naphtha falling within Chapter 27 of the Central Excise Tariff Act, 1985, with a reduced duty rate of Rs. 60 per kilolitre at 15^0C. The specified chemicals include ethylene, propylene, butadiene, benzene, toluene, and others listed in the notification. The exemption remains valid even if incidental by-products are produced during manufacturing, provided the procedures in Chapter X of the Central Excise Rules, 1944, are followed.
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