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    <title>Request for grant of exemption under Section 11C of the Central Excise Act, 1944 to Gums, Waxes, Soap, Stocks and Fatty Acids produced during the course of manufacture of refined vegetable oil.</title>
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    <description>Request for an exemption under Section 11C for gums, waxes, soap stocks and fatty acids from refined vegetable oil manufacture was rejected: survey evidence showed majority of manufacturers paid duty, negating a general non levy practice, and appellate dismissals upheld that these by products are not of negligible value and thus are not exempt as waste under the relevant notification.</description>
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      <description>Request for an exemption under Section 11C for gums, waxes, soap stocks and fatty acids from refined vegetable oil manufacture was rejected: survey evidence showed majority of manufacturers paid duty, negating a general non levy practice, and appellate dismissals upheld that these by products are not of negligible value and thus are not exempt as waste under the relevant notification.</description>
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