Raw Naphtha-Transfer of raw naphtha by pipeline to L.6 premises for use in the manufacture of specified products

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....ance (Department of Revenue) New Delhi Subject : Raw Naphtha-Transfer of raw naphtha by pipeline to L.6 premises for use in the manufacture of specified products. I am directed to refer to Board's instructions F. No. 261/6/15/73-CX.8 dated 9-10-1973 wherein it is clarified that raw naphtha contained in the pipe-line connecting the refinery /installation and the L6 premises should be charged to ....