Vegetable products [Chapter 15]

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....ia in the Ministry of Finance (Department of Revenue) No. 99/84-Central Excises, dated the 30th April, 1984, the Central Government hereby exempts vegetable product, falling under sub-heading No. 1504.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), made from— (i) indigenous cotton-seed oil, (ii) any one or more of the other indigenous minor oils specified in the Tabl....

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....nt of increase in the use of specified minor oils in such vegetable product, in excess of 3% of the total oils used : Provided that the total amount of exemption available under this notification shall not exceed Rs. 1,000 per tonne of such vegetable product or the duty of excise for the time being payable on such vegetable product, but for this exemption, whichever is less. Explanation.— ....

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....he process of hydrogenation for conversion into the said vegetable product; (4) the amount of exemption shall, at the option of the manufacturer, be calculated either on the basis of individual charge or on monthly basis : Provided that where the manufacturer opts for the exemption on monthly basis, the individual charges which are not eligible for exemption under this notification shall be ....