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Duty on Used Oils Reprocessing

Central Excise - Started By: - Chandan Mukherjee - Dated:- 22-9-2015 Last Replied Date:- 23-9-2015 - Dear Sir, We have a reprocessing unit in West Bengal. We are collecting used oil/waste oil from different sources, most of the vendors not claiming duty on scrap oils very few parties claiming duties on the same. We are reprocessing/recycling the same and sell it to market. Now, our ce superintendent asking duty on our finished goods. He is saying that it is fallen under Note 4 of the ce tariff a .....

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HABAD HIGH COURT . - Reply By Rajagopalan Ranganathan - The Reply = Sir, It is held in Mineral Oil Corporation vs. CCE[1999 (114) ELT 166 (CEGAT) = 1999 (6) TMI 195 - CEGAT, NEW DELHI] it was held that reclamation of duty paid used transformer oil by process of purification is not manufacture as it only improves quality and new and identifiable commodity does not emerge. Departmental appeal against this order of CEGAT was dismissed by Supreme court [2002 (140) ELT A 246 (SC)]. It was held in Raj .....

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,Yours Faithfully,For Inspec Oils LimitedChandan Mukherjee - Reply By Rajagopalan Ranganathan - The Reply = Sir, Chapter note 4 of chapter 27 of 1st schedule pf CETA, 1985 states that in relation to lubricating oils and lubricating preparations of heading 2710, labelling or relabelling of containers or repacking] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. The waste oil is already .....

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