Notification No. 432/1986-CE Dated 06-08-1986

Exemption to specified goods falling within chapter no. 27.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts excisable goods of the description specified in column (5) of the Table hereto annexed (such goods being hereinafter referred to as “final products”) and falling under such Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as is specified in the corresponding entry in column (4) of the said Table, from so such of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) as is equivalent to the duty of excise leviable thereon under the said Act already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as “inputs”) and falling under such sub-heading No. of the said Schedule as is specified in the corresponding entry in column (2) of the said Table :
 

Provided that the inputs specified in column (3) of the said Table are used in the manufacture of the final products specified in the corresponding entry in column (5) of the said Table.
 

TABLE
 

S. No.	Sub-Heading No.	Description of inputs	Chapter No.	Description of final products
1.	2707.40	Naphthalene	29	Dye intermediates
2.	2707.40	Naphthalene	30	Pharmaceutical products
3.	2707.40	Naphthalene	32	Pigments, Synthetic Organic dyestuff
4.	2707.40	Naphthalene	29, 34, or 38	Leather tanning agents

*****