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Castor oil cakes falling under Sub-heading 2301.00 - 116/87 - Central Excise - TariffExtract Castor oil cakes falling under Sub-heading 2301.00 Notification No. 116/87-C.E. Dated 13-4-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the caster oil cakes manufactured in a free trade zone and falling under sub-heading No. 2301.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and brought to any other place in India, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) : Provided that such caster oil cakes are manufactured from the indigenous caster oil seeds on indigenous plant and machinery.
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