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of <h1>Central Government Exempts North-East Refineries from Certain Excise Duties; Rescinded in 2018.</h1> The notification, dated May 13, 2002, issued by the Central Government under the Central Excise Act, 1944, exempts goods cleared from four specified refineries in the North-East from certain excise duties. These refineries include Numaligarh Refinery, Indian Oil Corporation Ltd. Bongaigaon Refinery, Indian Oil Corporation Guwahati, and Assam Oil Division, Indian Oil Corporation Digboi. The exemption applies to duties exceeding fifty percent of the specified excise duties. The notification was later rescinded by Notification No. 06/2018 on February 2, 2018. An explanation clarifies that the exemption also applies to goods removed under bond to a warehouse.
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