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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..... overnment 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 by the provisions of notification No. 298/86-C.E., date .....

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..... 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 assessments may be finalised on the above basis. COPY Depart .....

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..... 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. Description of the goods under S. No. 5 to the said notification covers .....

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