Excise duty exemption for specified coal tar distillates conditioned on distillation and compositional requirements. An excise duty exemption is provided for specified coal-tar distillate products under the tariff schedule, subject to two conditions: not more than ten percent by volume distils below 120 C, and the goods consist essentially of Xylene and its isomers, higher homologues of Xylene, aromatic hydrocarbons of higher boiling points, or mixtures thereof. The notification lists solvent naphtha, xylole, anthracene oil, light creosote oil, middle-oil, heavy creosote oil, still bottom, and xylene as the covered goods.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified coal tar distillates conditioned on distillation and compositional requirements.
An excise duty exemption is provided for specified coal-tar distillate products under the tariff schedule, subject to two conditions: not more than ten percent by volume distils below 120 C, and the goods consist essentially of Xylene and its isomers, higher homologues of Xylene, aromatic hydrocarbons of higher boiling points, or mixtures thereof. The notification lists solvent naphtha, xylole, anthracene oil, light creosote oil, middle-oil, heavy creosote oil, still bottom, and xylene as the covered goods.
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