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Soap - 127/86 - Central Excise - Tariff |
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Soap Notification No. 127/86-C.E. Dated 1-3-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) Nos. 24/75-Central Excises and 25/75-Central Excises both dated the 1st March, 1975, the Central Government hereby exempts each variety of soap, falling under sub-heading Nos. 3401.11 or 3401.12 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), made from— (i) indigenous rice bran oil; (ii) any one or more of the other indigenous minor oils specified in the Table hereto annexed (hereinafter referred to as "specified minor oils"); or (iii) a mixture of any one or more of the aforesaid oils with any other oil, from so much of the duty of excise leviable thereon which is specified in the said Schedule (read with any relevant notification issued by the Central Government under sub-rule (1) of rule 8 of the said Rules, and for the time being in force, in relation to the duty of excise so chargeable) as is equivalent to the amount calculated at the rate of— (i) Rs. 3.50 per tonne of such soap for each additional percentage point of increase in the use of rice bran oil in such soap in excess of 25% of the total oils used; and (ii) Rs. 25 per tonne of such soap for each additional percentage point of increase in the use of specified minor oils in such soap, in excess of 3% of the total oils used : Provided that the exemption available under this notification in relation to each variety of soap falling under sub-heading No. 3401.11 or 3401.12 shall be calculated separately and the exemption available in relation to one variety of soap under heading No. 3401.11 or 3401.12, as the case may be, shall be adjusted only against the duty leviable on that variety of soap : Provided further that where the amount of exemption calculated under this notification is in excess of the duty leviable for the time being on such soap, but for the exemption, then no part of the amount so in excess shall be refunded to the manufacturer or adjusted against the duty leviable on such soap. Explanation.— In this notification,— (1) "total oils" includes saponifiable materials such as all oils and fats of vegetable origin, all oils and fats of animal and of fish origin, tallow hydrogenated vegetable oils and products, acid oils, fatty acids, rosin and such oils, fats and saponifiable matters as contained in the soap stocks and soap scraps; (2) the amount of exemption shall at the option of the manufacturer be calculated either on the basis of individual charge or on monthly basis : Provided that where the manufacturer opts for the exemption on monthly basis, the individual charges which are not eligible for the exemption under this notification shall be excluded from the eligibility of concession on such monthly basis : Provided further that where a manufacturer exercises such option, he shall be eligible to vary the same during the financial year only once after giving one calender month's notice in writing to the proper officer; (3) where the percentage point increase is in a fraction, the increase in respect of such fraction shall also be taken into account for calculating the amount of such exemption. TABLE
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