Excise duty exemption for certain Chapter 27 goods used in-factory or flared, with internal combustion engine fuel excluded. Exemption from excise duty applies to goods under Chapter 27 (excluding blended or compounded lubricating oils and greases) produced in a factory and either utilised in that factory for manufacture or used as fuel for such manufacture, excluding fuel used in any internal combustion engine; the exemption also covers goods allowed to escape to the atmosphere by flare systems or otherwise.