Exemption for fixed vegetable oils subject to solvent-extraction origin, specified records, certification and payment undertaking. Fixed vegetable oils under sub-heading 1503.10 are exempted from the whole of the excise duty when the processed oils are manufactured from fixed vegetable oils extracted by the solvent extraction method, subject to maintenance of specified manufacturing and clearance records, production of a Deputy Director's certificate confirming solvent-extraction origin within a period allowed by the Assistant Collector, and an undertaking to pay duty on any quantity not proved to meet the solvent-extraction requirement.
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Provisions expressly mentioned in the judgment/order text.
Exemption for fixed vegetable oils subject to solvent-extraction origin, specified records, certification and payment undertaking.
Fixed vegetable oils under sub-heading 1503.10 are exempted from the whole of the excise duty when the processed oils are manufactured from fixed vegetable oils extracted by the solvent extraction method, subject to maintenance of specified manufacturing and clearance records, production of a Deputy Director's certificate confirming solvent-extraction origin within a period allowed by the Assistant Collector, and an undertaking to pay duty on any quantity not proved to meet the solvent-extraction requirement.
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