TaxTMI 
TaxTMI 
Kerosene imported by a manufacturer of Linear Alkyl Benzene for extraction of N-Paraffin - Exemption
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....n (1) of section 25 of Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts kerosene falling under Chapter 27 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), imported by a manufacturer of linear alkyl benzene for the purpose of extracting N-Paraffin from such kerosene, from the whole of the ....
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....uantity of kerosene imported at the rate as if no exemption is appliable on such imports; (b) the Assistant Commissioner of Customs shall furnish a copy of the assessed Bill of Entry to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer- importer where kerosene is used for extraction of N-Paraffin therefrom; (c) the manufacturer-importer shall m....
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....nt 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 having jurisdiction may require for this purpose, he shall, in exercise of th....
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....e doing so the Assistant Commissioner of Central Excise shall adjust the duty paid by the manufacturer-importer under clause (a) of item 2 above of the said First Schedule; (iv) having regard to the quantity of kerosene eligible to exemption under item 1 above, determine the amount of refund of duty, if any, due to the manufacturer-importer on the basis of the quantity of kerosene determined to b....