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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Clarification regarding re-refined used or waste-oil - for a ...


Excise Duty on Re-Refined Waste Oil Hinges on Processes in Chapter Note 4, Chapter 27 Clarification.

April 12, 2016

Circulars     Central Excise

Clarification regarding re-refined used or waste-oil - for a re-refining unit, the test for levy of Central Excise duty is whether the lubricating oil (produced from the waste oil) has undergone any of the process listed in chapter note 4 of chapter 27 - Circular

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