Notification No.42/99-CE, dated 23rd December,1999
In exercise of the powers conferred by sub-section (1) if section 5A of the Central Excise Tariff Act, 1985 (1of 1986) the Central Government, after being satisfied that it is in the public interest so to do, makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.5/99- Central Excise, dated the 28th February,1999, namely:-

In the said notification,

a) in the Table for SI. No.24 and the entries relating thereto, the following shall be substituted, namely:-

S.No	Chapter heading No. or sub-heading No.	Description of the goods under the First Schedule	Rate under the First Schedule	Rate	Condition No.
(1)	(2)	(3)	(4)	(5)	(6)
24	27.10	Kerosene received by the factory from the refinery intended for use in the manufacture of linear alky 1 benzene allkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery Explanation:- For the purposes of the exemption- (a) The quality of kerosene consumed in the manufacture of linear allkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear allkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No.27.10 of the said Schedule, generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944 or a warehouse, as the case may be, (b) Warehouse means a warehouse approved under rule 140 of the Central Excise Rules,1994. -	Nil	---	5A

b) In the Annexure, after condition No.5, the following shall be insert, namely:-

Condition No.	Conditions
5A	The Commissioner of Central Excise having jurisdiction over the refinery permits the kerosene to be cleared to the said warehouse, for the purpose of this exemption on such condition he deems fit of the proper accentual of kerosene cleared from the refinery and the payment of duty thereon.

(Prashant kumar Sinha)
Under Secretary to the Government of India

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