Notification No. 13 dated 1^st March 2000

In exercise of the powers conferred by section 5A of the Central Excise Act, 1944(1 of 1944), the Central Government hereby exempts such excisable goods specified in Chapter 72 and Chapter 73 which are manufactured in and cleared from an integrated steel plant and are intended to be sold at a place other than the said integrated steel plant, from so much of the duty of excise leviable thereon under the said Act as is in excess of the duty leviable on such goods, as if they were sold and delivered to a buyer in the course of wholesale trade at the integrated steel plant.