Central Excise - Chapter 27 - Applicability of Notfn. No. 298/86-C.E., dated 13-5-1986, as amended to 'Wash Oil'- Clarification regarding

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..... [From F. No. 89/6/89-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 27 - Applicability of Notfn. No. 298/86-C.E., dated 13-5-1986 , as amended to ' Wash Oil'- Clarification regarding. Doubt has been raised as to whether 'Wash Oil' and 'Middle Oil' are one and the same and whether 'Wash Oil' is covered b .....

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..... l' may not strictly be covered by the provisions of the said notification. A copy of the Dy. Chief Chemist, CRCL's opinion is enclosed for reference. 3. The Board agrees with the views expressed by the Dy. Chief Chemist, CRCL, New Delhi. 4. The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 5. All pending asse .....

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..... benzole absorbing Oil or used in Cresote blends. From the above it may be seen that Middle Oil and Wash Oil are two different commodities, because of their different distillation ranges and end-use. Although the goods under reference satisfy the conditions (1) (2) to the notification No. 298/86-C.E., Wash Oil may not strictly be covered by the said notification as Wash Oil is not Middle Oil. .....

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