(This NTF. has been Rescinded vide NTF. NO. 21/2006-CE, DT. 01/03/2006)

NTF. NO. 313/1977-CE, DT. 08/11/1977

Exemption to cost of durable packing supplied by buyer for Glucose, petroleum products, acids, resins and other specified goods.
In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable goods specified in column (2) of the Table annexed hereto and falling under the relevant Chapter, Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise as is equivalent to the duty of excise leviable, with reference to that part of the value thereof which represents the cost of packing in which such goods are delivered at the time of removal from the factory:

Provided that such packing -

(i) is of a durable nature, and

(ii) is supplied by the buyer to the assessee and is returnable by the assessee to the buyer.

TABLE

Sl.No.	Description of the excisable goods
1.	Liquid Glucose.
2.	Omitted.
3.	Petroleum products, not otherwise specified, namely, Ethylene, DCPD, AURs, DS-4 and Mineral Turpentine Oil.
4.	Calcium Carbide and Hydrogen Peroxide.
5.	Caustic Soda Lye and Caustic Potash Lye.
6.	Sodium Silicate.
6A.	Glycerine.
7.	Omitted.
7A.	(i) Sulphuric Acid.
	(ii) Hydrochloric Acid.
8.	Artificial or Synthetic resins.
9.	Nitrogen.
10.	Omitted.
11.	Chlorfluoro hydrocarbons of methane and ethane.
12.	Argon.
13.	Helium.
14.	Compressed Air.
15.	Hydrogen.
16.	Methyl chloride (Chloromethane).
17.	Chloroform.

Notification No. 313/77-C.E., dated 8-11-1977 as amended by Notifications No. 98/78-C.E., dated 7-4-1978; No. 136/79-C.E., dated 28-3-1979; No. 48/80-C.E., dated 29-4-1980; No. 147/81-C.E., dated 25-7-1981; No. 154/82-C.E., dated 24-4-1982; No. 41/85-C.E., dated 17-3-1985 and No. 84/86-C.E., dated 10-2-1986.

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