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of <h1>Raw Naphtha Excise Duty Reduced for Power Generation Units in 1989: Notification No. 300/88-C.E.</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 300/88-C.E. dated December 30, 1988, exempting raw naphtha, classified under Chapter 27 of the Central Excise Tariff Act, 1985, from a portion of the excise duty. This exemption applies when the naphtha is used as fuel for power generation in specified units, including Khetri Copper Complex, Delhi Electric Supply Undertakings, Damodar Valley Corporation, and certain units of the National Thermal Power Corporation. The exemption is effective from January 1, 1989, to December 31, 1989, provided the procedure in Chapter X of the Central Excises Rules, 1944, is followed.
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