CE - Eligibility of Fat Liquors for concessional rate of duty in terms of Notification No. 12/94-C.E., as amended by 14/95-C.E. - Clarification regarding
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Classification of fat liquors as leather oiling preparations denies concessional excise treatment and imposes standard tariff duty. Fat liquors used in leather processing are classifiable as preparations for the oil or grease treatment of textile materials and leather, not as lubricating preparations; based on their chemical composition and function in fat liquoring they do not qualify for the concessional excise treatment afforded to lubricating preparations and are chargeable at the standard tariff duty, with pending disputes to be settled under these guidelines.
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.
Classification of fat liquors as leather oiling preparations denies concessional excise treatment and imposes standard tariff duty.
Fat liquors used in leather processing are classifiable as preparations for the oil or grease treatment of textile materials and leather, not as lubricating preparations; based on their chemical composition and function in fat liquoring they do not qualify for the concessional excise treatment afforded to lubricating preparations and are chargeable at the standard tariff duty, with pending disputes to be settled under these guidelines.
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