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of <h1>Petroleum Gases for Polyisobutylene Manufacturing Exempt from Excise Duty Under Central Excises and Salt Act, 1944</h1> The Central Government, under the Central Excises and Salt Act, 1944, exempts petroleum gases and other gaseous hydrocarbons under heading 27.11 of the Central Excise Tariff Act, 1985, from excise duty when used in manufacturing polyisobutylene. The exemption applies to the extent that the duty exceeds the amount levied on the quantity of gases consumed in this manufacturing process. The consumed quantity is determined by subtracting the amount of gases returned to the supplying factory from the total received by the polyisobutylene manufacturing factory.
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