Excise duty exemption for specified industrial oils and soap stocks removes levy on listed tariff subheadings under rules. Exemption under sub rule (1) of rule 8 of the Central Excise Rules, 1944 relieves specified goods in Chapter 15, as listed by sub heading in the annexed Table, from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, namely hardened technical oil (inedible grade), industrial monocarboxylic fatty acids and acid oils, and soap stocks.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for specified industrial oils and soap stocks removes levy on listed tariff subheadings under rules.
Exemption under sub rule (1) of rule 8 of the Central Excise Rules, 1944 relieves specified goods in Chapter 15, as listed by sub heading in the annexed Table, from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, 1985, namely hardened technical oil (inedible grade), industrial monocarboxylic fatty acids and acid oils, and soap stocks.
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