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Central Excise - Highlights / Catch Notes

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100% EOU - demand of excise duty on the raw grade oil - In the ...

Central Excise

July 16, 2021

100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil rate of duty in view of Notification No.4/2005-CE, predecessor Notification No. 6/2002-CE, as amended by Notification No 37/2003. Accordingly, the clearance of Raw oil by the respondent is not liable for any duty. - AT

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