Specific excise duty on vegetable fats and oils imposed, altering tariff entries and creating a per kilogram levy effective next year. The notification substitutes the tariff entry for S.No.245 to impose a specific excise duty of Rs 1.25 per kilogram on vegetable fats and oils, expressly covering all such goods and bakery shortening or hydrogenated vegetable fats and oils (Vanaspati), and takes effect on 1 January 2005 under the power conferred by section 5A(1) of the Central Excise Act, 1944.
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Provisions expressly mentioned in the judgment/order text.
Specific excise duty on vegetable fats and oils imposed, altering tariff entries and creating a per kilogram levy effective next year.
The notification substitutes the tariff entry for S.No.245 to impose a specific excise duty of Rs 1.25 per kilogram on vegetable fats and oils, expressly covering all such goods and bakery shortening or hydrogenated vegetable fats and oils (Vanaspati), and takes effect on 1 January 2005 under the power conferred by section 5A(1) of the Central Excise Act, 1944.
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