Excise exemption for chemically modified vegetable fats and oils removes liability for specified excise duty under tariff classification. Exempts vegetable fats and oils boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas, or otherwise chemically modified, falling under the relevant tariff sub heading, from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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.
Excise exemption for chemically modified vegetable fats and oils removes liability for specified excise duty under tariff classification.
Exempts vegetable fats and oils boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas, or otherwise chemically modified, falling under the relevant tariff sub heading, from the whole of the duty of excise specified in the Schedule to the Central Excise Tariff Act, 1985, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944.
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