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of <h1>Kerosene Used in Manufacturing Exempted from Excise Duty Under Notification No. 42/99-CE, With Approval and Conditions</h1> Notification No. 42/99-CE, dated December 23, 1999, issued under the Central Excise Tariff Act, 1985, amends a previous notification to exempt kerosene used in the manufacture of linear alkyl benzene or heavy alkylate from excise duty. The exemption applies when kerosene is received by a factory from a refinery, used in manufacturing, and then returned to the refinery or its warehouse. The exemption requires the Commissioner of Central Excise's approval for kerosene clearance, ensuring proper accounting and duty payment. The amendment includes specific conditions and definitions regarding the exemption process.
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