Clarification regarding re-refined used or waste-oil - for a ...
Circulars Central Excise
April 12, 2016
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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