This notification exempts specified goods imported by a manufacturer of linear alkyl benzene for extraction of N-Paraffin

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....ssary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below (hereinafter referred to as the said Table) and falling under Chapter 27 of the First Schedule to the said Customs Tariff Act, imported by a manufacturer of linear alkyi benzene for the purpose of extracting N-paraffin, - (i) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (ii) Omitted TABLE S.No. Description of goods Customs duty rate (1) (2) (3) 1. Kerosene, determined to be consumed in the process of ex traction of N-Paraffin 5% ad valorem....

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....of the next month, the manufacturer shall furnish a statement to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of the manufacturer-importer indicating the quantity of kerosene actually consumed during the calendar month in the process of extraction of N-Paraffin duly certified by a Chartered Accountant or a Chartered Engineer. The manufacturer-importer shall also furnish the information about the quantity of imported kerosene sold and supplied to the Indian Oil Corporation Limited in the calendar month; (e) on receipt of the above information and any other information as the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having ....