Classification of spent caustic soda lye: no additional excise duty on clearance despite classification as caustic soda. Spent caustic soda lye arising from duty-paid caustic soda used in textile processing is classifiable as caustic soda but, since no new product emerges, no further excise duty shall be chargeable on its clearance; trade to be informed and pending assessments finalised accordingly.
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 spent caustic soda lye: no additional excise duty on clearance despite classification as caustic soda.
Spent caustic soda lye arising from duty-paid caustic soda used in textile processing is classifiable as caustic soda but, since no new product emerges, no further excise duty shall be chargeable on its clearance; trade to be informed and pending assessments finalised accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.