Deeming of manufacture for lubricating oils can trigger Central Excise duty when marketability processes are performed. Processing of waste oil into products fit for use as lubricating oil does not automatically constitute manufacture, but chapter note creating a deeming fiction provides that labelling, re-labelling, re-packing from bulk to retail, or any other treatment to render lubricating oils marketable shall be treated as manufacture for lubricating oils and lubricating preparations; where such processes are carried out, Central Excise duty is leviable, demands should be raised within normal limitation and SSI benefits extended where admissible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deeming of manufacture for lubricating oils can trigger Central Excise duty when marketability processes are performed.
Processing of waste oil into products fit for use as lubricating oil does not automatically constitute manufacture, but chapter note creating a deeming fiction provides that labelling, re-labelling, re-packing from bulk to retail, or any other treatment to render lubricating oils marketable shall be treated as manufacture for lubricating oils and lubricating preparations; where such processes are carried out, Central Excise duty is leviable, demands should be raised within normal limitation and SSI benefits extended where admissible.
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