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of <h1>Concessional Excise Duty Confirmed for Sodium CMC under Notification No. 212/87-C.E. Following Board and Chemist Review.</h1> The circular addresses the eligibility for a concessional excise duty rate for sodium carboxy methyl cellulose (Sodium CMC) under Notification No. 212/87-C.E., dated 11-9-1987. The Oil & Natural Gas Commission (ONGC) sought clarification as the Central Excise Authorities were not allowing the exemption, claiming Sodium CMC is not covered. The Board consulted with the Chief Chemist, who confirmed that Sodium CMC is commonly known as CMC. The Board concluded that Sodium CMC falls under the notification's purview, allowing the concessional rate. Pending assessments should be finalized accordingly, and relevant parties informed.
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