Flushing exemption procedure requires prior Range Officer permission, authenticated tank dip readings and excise duty for losses. Procedure requires prior application to the jurisdictional Range Officer with pipeline drawings and tank identification for removal of petroleum products for flushing; Range Officer permission is conditional on excise duty liability for losses. Advance intimation is required before removal and before return of contaminated product, with dip readings authenticated by a Central Excise Officer; detailed accounts must be maintained, the deputed officer must report compliance and note any loss, and the refinery/licencee must pay merchant overtime for supervision.
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.
Flushing exemption procedure requires prior Range Officer permission, authenticated tank dip readings and excise duty for losses.
Procedure requires prior application to the jurisdictional Range Officer with pipeline drawings and tank identification for removal of petroleum products for flushing; Range Officer permission is conditional on excise duty liability for losses. Advance intimation is required before removal and before return of contaminated product, with dip readings authenticated by a Central Excise Officer; detailed accounts must be maintained, the deputed officer must report compliance and note any loss, and the refinery/licencee must pay merchant overtime for supervision.
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