Excise exemption for raw naphtha used as fuel grants limited duty relief to specified power units, subject to procedural compliance. Exemption caps the duty of excise on raw naphtha used as fuel for power generation in specified Chapter 27 cases, limiting levies to an amount calculated at a stated rate per kilolitre at fifteen degrees Celsius, subject to compliance with Chapter X procedures of the Central Excise Rules and applicability only to the enumerated power units for the stated, limited period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for raw naphtha used as fuel grants limited duty relief to specified power units, subject to procedural compliance.
Exemption caps the duty of excise on raw naphtha used as fuel for power generation in specified Chapter 27 cases, limiting levies to an amount calculated at a stated rate per kilolitre at fifteen degrees Celsius, subject to compliance with Chapter X procedures of the Central Excise Rules and applicability only to the enumerated power units for the stated, limited period.
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