https://www.taxtmi.com/notifications?id=16431 The notification exempts raw naphtha (sub-heading 2710.14) used in the manufacture of a specified table of chemicals from excise duty to the extent the duty exceeds an amount calculated at a prescribed base rate per kilolitre, subject to Chapter X procedural compliance when use occurs off-site; consumption is computed by deducting naphtha returned to a declared refinery from quantities received by the manufacturing factory, and incidental or involuntary by products do not negate the exemption. en-us Wed, 01 Mar 1989 00:00:00 +0530 Sat, 05 Sep 2009 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=16431 The notification exempts raw naphtha (sub-heading 2710.14) used in the manufacture of a specified table of chemicals from excise duty to the extent the duty exceeds an amount calculated at a prescribed base rate per kilolitre, subject to Chapter X procedural compliance when use occurs off-site; consumption is computed by deducting naphtha returned to a declared refinery from quantities received by the manufacturing factory, and incidental or involuntary by products do not negate the exemption. Notifications Central Excise Wed, 01 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/notifications?id=16431