Bauxite, gypsum etc. Crushed separately and then mixed to produce 'raw feed' slurry - Exemption under Notification No. 447/86-C.E.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ia Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Excise duty liability on bauxite, gypsum etc. crushed separately and then mixed to produce 'raw feed'/'slurry' - Availability of exemption contained in Notification No. 447/86-C.E., dated 13-11-1986, as amended - Clarification regarding. Attention is invited to Notification No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mixed to produce 'raw feed'/'slurry'. The fact remains that the said minerals, regardless of whether those are crushed separately or crushed together, are actually mixed to produce 'raw feed'/'slurry'. It is felt that it would not be fair and just to charge duty on bauxite, gypsum etc. when those are crushed separately but ultimately mixed to produce 'raw feed'/'slurry' which itself is exempt if c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X