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        Case ID :
        Central Excise

        Raw naphtha for use as fuel [Ch. 27] - 299/88 - Central Excise - Tariff

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        Excise exemption for raw naphtha as fuel in specified power generation units permitted under procedural compliance. Exemption allows raw naphtha under Chapter 27 used as fuel in specified units to be relieved of excise duty up to a capped rate, provided the procedural requirements in Chapter X of the Central Excise Rules, 1944 are followed; the concession applies only to the listed units for a 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 as fuel in specified power generation units permitted under procedural compliance.

                                Exemption allows raw naphtha under Chapter 27 used as fuel in specified units to be relieved of excise duty up to a capped rate, provided the procedural requirements in Chapter X of the Central Excise Rules, 1944 are followed; the concession applies only to the listed units for a limited period.


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