Vegetable products [Chapter 15] - 115/86 - Central Excise - Tariff

Vegetable products [Chapter 15]

Notification No. 115/86-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 notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 99/84-Central Excises, dated the 30th April, 1984, the Central Government hereby exempts vegetable product, falling under sub-heading No. 1504.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), made from—

(i) indigenous cotton-seed oil,

(ii) any one or more of the other indigenous minor oils specified in the Table hereto annexed (hereinafter referred to as the "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. 30 per tonne of such vegetable product for each additional percentage point of increase in the use of cotton seed oil in such vegetable product, in excess of 15% of the total oils used; and

(ii) Rs. 100 per tonne of such vegetable product for each additional percentage point of increase in the use of specified minor oils in such vegetable product, in excess of 3% of the total oils used :

Provided that the total amount of exemption available under this notification shall not exceed Rs. 1,000 per tonne of such vegetable product or the duty of excise for the time being payable on such vegetable product, but for this exemption, whichever is less.

Explanation.— In this notification,—

(1) "Vegetable product" means any vegetable oil or fat which, whether by itself or in admixture with any other substance, has by hydrogenation or by any other process, been hardened for human consumption;

(2) "rice bran oil of edible grade" means the rice bran oil which conforms to the standards of quality of edible oils specified for rice bran oil in the Prevention of Food Adulteration Rules, 1955, under the Prevention of Food Adulteration Act, 1954 (37 of 1954), as amended from time to time;

(3) the percentage of cotton seed oil or specified minor oils used in the manufacture of the vegetable product, shall be calculated with reference to the weight of such oils and the total weight of the mixture of oils immediately before such mixture is subjected to the process of hydrogenation for conversion into the said vegetable product;

(4) 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 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 option only once during the financial year after giving one calender month's notice in writing to the proper officer;

(5) 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.

THE TABLE

1. Rice bran oil of edible-grade

2. Mahua oil

3. Water melon seed oil

4. Sal seed oil

5. Mango Kernel oil.