Excise classification expanded: hydrogenated vegetable fats and refrigeration gas compressors added to excise provisions' applicability. Amendment to Notification No. 23/86-C.E. adds two entries to the Table expanding Chapter VIIA applicability: (e) vegetable products consisting of vegetable oils or fats hardened for human consumption by hydrogenation or other processes (Chapter 15); and (f) gas compressors used in refrigerating and air conditioning appliances and machinery (Chapter 84). The amendment is effected under the Central Excise Rules and commences on 3 February 1992.
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Provisions expressly mentioned in the judgment/order text.
Excise classification expanded: hydrogenated vegetable fats and refrigeration gas compressors added to excise provisions' applicability.
Amendment to Notification No. 23/86-C.E. adds two entries to the Table expanding Chapter VIIA applicability: (e) vegetable products consisting of vegetable oils or fats hardened for human consumption by hydrogenation or other processes (Chapter 15); and (f) gas compressors used in refrigerating and air conditioning appliances and machinery (Chapter 84). The amendment is effected under the Central Excise Rules and commences on 3 February 1992.
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