Excise exemption for reprocessed waste and used lubricating oil removes duty on qualifying mineral oil produced by reprocessing. Exemption from excise duty is granted for mineral oil in Chapter 27 when manufactured by reprocessing waste or used lubricating oil, the government having determined such relief is necessary in the public interest, thereby relieving qualifying reprocessed mineral oil from the duty specified in the tariff schedule.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for reprocessed waste and used lubricating oil removes duty on qualifying mineral oil produced by reprocessing.
Exemption from excise duty is granted for mineral oil in Chapter 27 when manufactured by reprocessing waste or used lubricating oil, the government having determined such relief is necessary in the public interest, thereby relieving qualifying reprocessed mineral oil from the duty specified in the tariff schedule.
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