Central Excise - Whether exemption to excisable goods other than vegetable oils (15.03) and vegetable product (15.04) was available under Notification No. 115/75-C.E., dated 1-3-1975, as amended, before its further amendment by Notification No. 127/88-C.E., dated 1-3-1988 during the period from 28-2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cisable goods other than vegetable oils (15.03) and vegetable product (15.04) was available under Notification No. 115/75-C.E., dated 1-3-1975, as amended, before its further amendment by Notification No. 127/88-C.E., dated 1-3-1988 during the period from 28-2-1986 to 29-2-1988 - Doubts regarding Circular No. 9/88-CX.3 Dated 4-5-1988 [From F. No. 91/3/87-CX.3] Government of India Ministry of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. The matter has been examined. The Board observes that it has already been clarified in para 5.8 of the Budget instructions issued in the context of the 1988 Budget that notification No. 127/88-C.E., dated 1-3-1988, which further amends notification No. 115/75-C.E., dated 1-3-1975, only makes it clear that the notification will apply to all excisable goods other than those of heading No. 15.03....