CE- Eligibility of Cardenol for exemption under notification No. 115/75-CE dated 30.4.75 - Clarification regarding.

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....tion under notification No. 115/75-CE dated 30.4.75 - Clarification regarding. I am directed to say that doubts have been expressed as to whether Cardenol is a product of Cashew Industry and accordingly entitled to the benefit of exemption from Central Excise duty under notification No. 115/75-CE dated 30.4.75. 2. During the cashew processing operations, the industry recovers Cashew nut Shell....

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....al Technology, Hyderabed on the basis of chemical tests of samples of CNSL and Cardenol has opined that IR spectra of both the samples are super imposable which means there is no difference in the structure between the two. (iv) The Chemical Examiner, Customs Laboratory, Madras has expressed the view that cardenol cannot be considered as vegetable fat polymerised by heat in vacuum or otherwise c....