TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Waste Oil to Lubricating Oil Not Manufacturing Unless Marketed: Central Excise Guidelines Clarified. Evaluate Duty Liability.</h1> The circular addresses the excisability of re-refined used or waste oil, specifically focusing on whether the processing of waste oil into lubricating oil constitutes manufacturing under Central Excise laws. It outlines that waste oil, once processed to become fit for use as lubricating oil, is not considered manufactured unless it undergoes specific processes like labeling, repacking, or other treatments that render it marketable. These processes would then subject the product to Central Excise duty. The circular advises units involved in such processing to evaluate their activities in light of these guidelines to determine excise duty liability.
TaxTMI 
TaxTMI 
