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of <h1>Cardenol from Cashew Nut Shell Liquid Exempt from Excise Duty, Classified as Cashew Industry Product under Notification No. 115/75-CE.</h1> Cardenol, derived from purifying Cashew Nut Shell Liquid (CNSL), is clarified as a product of the Cashew Industry and thus eligible for exemption from Central Excise duty under notification No. 115/75-CE dated 30.4.75. The process of obtaining Cardenol involves purification, not manufacturing, as confirmed by chemical analyses and industry opinions. Given that CNSL is a Cashew Industry product, Cardenol, as its purified form, retains this classification. The Board references legal precedents indicating purification does not constitute manufacturing, supporting Cardenol's duty exemption. Pending disputes should be resolved per these guidelines.
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