Kerosene for manufacture of linear alkyl benzene or heavy alkylate – Government sets right another cut and paste mistake – after three years.
Sl No. 32 of Notification No. 6/2002 – CE defines refinery as “a refinery, declared as such under rule 20 of the Central Excise Rules, 2002” Unfortunately Rule 20 does not have a provision to declare a refinery. This is another cut and paste mistake. The earlier rules, Central Excise Rules, 1944 had a provision under Rule 140(2) fort the government to declare a refinery. So the previous versions of Notification No. 6/2002 defined refinery as refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944. When 6/2002 was drafted, nobody realized that refinery was not specified under Rule 20. Now this mistake is rectified and refinery is defined in the notification itself. Any correction even after three years is really welcome!
Notification No. , dated 29-12-2005