Exemption to mineral oils manufactured by reprocessing of waste or used lubricating oil during the period prior to 1-10-1990 - 47/90 - Central Excise - Non Tariff

Excise duty exemption for mineral oils reprocessed from used lubricating oil confirms non liability for the pre October 1990 period.

The Government directs that the whole of the excise duty and the special excise duty payable on mineral oils manufactured by reprocessing waste or used lubricating oil shall not be required to be paid in respect of such mineral oils on which those duties were not levied during the period prior to 1 October 1990, in accordance with the generally prevalent practice under the earlier excise law and tariff provisions.