CE - Eligibility of Fat Liquors for concessional rate of duty in terms of Notification No. 12/94-C.E., as amended by 14/95-C.E. - Clarification regarding

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....ed 14-2-1996 [From F. No. 94/1/95-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : CE - Eligibility of Fat Liquors for concessional rate of duty in terms of Notification No. 12/94-C.E., as amended by 14/95-C.E. - Clarification regarding. I am directed to say that doubts have been expressed regarding eligibility of fa....

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....d 10% excise duty. In other words, the rate of duty payable on "lubricating preparations" depended upon the content of petroleum oils or oils obtained from bituminous minerals. As a measure of simplification and to avoid disputes of classification, lubricating preparations falling under sub-heading No. 3403.00 were also subjected to 10% excise duty w.e.f. 16-3-1995 vide notification 14/95 which am....

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....so that the leather attains the desired softness. The chemical test results of the impugned goods also reveal that they are composed of vegetable fatty oils, organic surface active agents and additives which find use as fat liquoring agent in the leather industry. Thus these fat liquors would not be eligible for the concessional rate of duty of 10% but would be chargeable to the tariff rate of 20%....