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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Emergence of fatty acid & wax in the manufacturing process of ...

Central Excise

November 26, 2016

Emergence of fatty acid & wax in the manufacturing process of refining of oil to make it edible oil - Benefit of exemption under Notification No. 115/75-CE dated 30-04-1975 allowed - AT

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  1. Duty on waste / scrap - exemption under notification 89/95-CE - Gums/waxes and Recovered Oil/Fatty Acids - the test of marketability of waste is no reason to deny the...

  2. Excisability - by-products viz. Fatty Acid, Waxes, Spent Earth - assessee is eligible for exemption under the said Notification as the by-product is not a manufactured...

  3. Waste - N/N. 89/95-CE - manufacture of refined vegetable oil - the gums, waxes and fatty acid distillate are emerging due to removal/refining process of crude rice bran...

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  5. Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their...

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  7. Waste or not - benefit of N/N. 89/95-CE - fatty acids arising in course of manufacture of refined palm oil and Vanaspati ghee - The Appellants are entitled to exemption...

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  9. Whether the appellants/respondents manufacturing Refined Vegetable Oil which is exempted under Notification, whether they are entitled to exemption on the items being...

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