Bauxite, gypsum etc. Crushed separately and then mixed to produce 'raw feed' slurry - Exemption under Notification No. 447/86-C.E.

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.... [From F.No. 115/6/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Excise duty liability on bauxite, gypsum etc. crushed separately and then mixed to produce 'raw feed'/'slurry' - Availability of exemption contained in Notification No. 447/86-C.E., dated 13-11-1986, as amended - Clarific....

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.... said minerals, instead of being crushed separately and then mixed to produce 'raw feed'/'slurry'. The fact remains that the said minerals, regardless of whether those are crushed separately or crushed together, are actually mixed to produce 'raw feed'/'slurry'. It is felt that it would not be fair and just to charge duty on bauxite, gypsum etc. when those are crushed separately but ultimately mix....