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Clarification regarding re-refined used or waste-oil - for a re-refining unit the test for levy of Central Excise duty is whether the lubricating oil (produced from the waste oil) has undergone any of the process listed in chapter note 4 of chapter 27 - Circular

Central Excise - Clarification regarding re-refined used or waste-oil - for a re-refining unit, the test for levy of Central Excise duty is whether the lubricating oil (produced from the waste oil) ha .....

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