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of <h1>Government Exempts Reprocessed Mineral Oil from Excise Duty under Notification No. 149/90-C.E. for Public Interest.</h1> The Central Government issued Notification No. 149/90-C.E. on October 1, 1990, under the Central Excises and Salt Act, 1944, to exempt mineral oil falling within Chapter 27 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies specifically to mineral oil manufactured by reprocessing waste or used lubricating oil. The exemption is deemed necessary in the public interest and removes the entire excise duty specified in the Schedule for such mineral oil.
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