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 - Central Excise - 9/88-CX.3

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 28-2-1986 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 Finance (Department of Revenue) New Delhi Subject : 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 28-2-1986 to 29-2-1988 - Doubts regarding. Certain doubts had been raised as to whether exemption to excisable goods, other than vegetable oils (15.03) and vegetable product (15.04) as manufactured by the oil mills and solvent extraction industry 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. 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 and 15.04 manufactured by the industries specified in the notification. So notification No. 127/88-C.E., dated 1-3-1988 is only of a clarificatory nature and may not be interpreted as having extended the scope of notification No. 115/75-C.E., dated 1-3-1975. Notification No. 115/75-C.E., dated 1-3-1975, as amended, can therefore, be said to have always contained and exemption to all excisable goods, except vegetable oil (15.03) and vegetable product (15.04), produced by the industries specified in the said notification.