CE- Eligibility of Cardenol for exemption under notification No. 115/75-CE dated 30.4.75 - Clarification regarding.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CE- Eligibility of Cardenol for exemption under notification No. 115/75-CE dated 30.4.75 - Clarification regarding. I am directed to say that doubts have been expressed as to whether Cardenol is a product of Cashew Industry and accordingly entitled to the benefit of exemption from Central Excise duty under notification No. 115/75-CE dated 30.4.75. 2. During the cashew processing operation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stry. (iii) The Indian Institute of Chemical Technology, Hyderabed on the basis of chemical tests of samples of CNSL and Cardenol has opined that IR spectra of both the samples are super imposable which means there is no difference in the structure between the two. (iv) The Chemical Examiner, Customs Laboratory, Madras has expressed the view that cardenol cannot be considered as vegetable fat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing of section 2(f) of the Central Excise Act, 1944. In view of the above it is felt that since CNSL is a product of 'Cashew Industry', Cardenol, which is a purified form of CNSL, would continue to be product of 'Cashew Industry'. 5. Therefore, it is clarified that Cardenol is a product of 'Cashew Industry' and accordingly exempt from Central duty in terms of notification No. 115/75-CE dated 30. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X