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Clarification regarding re-refined used or waste-oil

Central Excise - 1024/12/2016–CX - Dated:- 11-4-2016 - Circular No. 1024/12/2016-CX F.NO. 96/43/2015-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 11th April, 2016 To All Principal Chief Commissioner / Chief Commissioners of Customs, Central Excise & Service Tax; All Director Generals of Customs, Central Excise & Service Tax; All Principal Commissioners/ Commissioners of Customs, Central Excise & Service Ta .....

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as dehydration-for removal of moisture, distillation-for removal of diluents, clay polishing- for removal of carbon by adsorption process, filtration-for removal of the clay and the dissolved carbon to render it usable. The oil so obtained from such waste or used oil is packed and sold as base oil, lubricating oil and transformer oil etc. to the consumers for further use. Classification 2.1 Waste oil has been defined in note 3 of chapter 27 of First Schedule of Central Excise tariff Act, 1985 a .....

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s in water or mixtures with water, such as those resulting from oil spills, storage tank washing, or from the use of cutting oils for machining operations. 2.2. Under Central Excise tariff heading 2710, there are three headings or subclassifications at the single dash (-) level. The first of the three heading at single dash (-) level deals with petroleum oils and oils obtained from bituminous minerals……….etc. other than those containing bio-diesel and other than waste oil. S .....

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l collected from service stations is not fit for use as primary products and will therefore be classified as waste oil whereas processed waste oil, which becomes fit for use as lubricating oil and would qualify as primary product, will be classified as lubricating oil. Manufacture 4. Waste oil after processing may become lubricating oil but this process would not amount to manufacture in view of the judgement of tribunal in case of Collector vs Mineral Oil Corporation [1999(114) ELT 166] upheld .....

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