| Date: |
13-12-1994
|
| Notification No: |
Central Excise Circular No 83/1994
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Clarification regarding whether mixing of duty paid methanol with motor sprit amounts to manufacture
|
|
Clarification regarding whether mixing of duty paid methanol with motor
sprit amounts to manufacture
Circular
No. 83
dated 13th December 1994
This
Ministry has received a reference from the Ministry of Petroleum and Natural Gas
seeking clarification whether mixing of duty paid methanol to the extent of 3%
with 97% of duty paid motor sprit amounts to 'Manufacture' within the meaning of
Section 2 (f) of the Central excises and Salt Act, 1944. The matter has been
examined in consultation with the Chief Chemist, CRCL, New Delhi. The opinion of
the Chief Chemist, CRCL is enclosed herewith.
2.
You are therefore requested to decide pending cases on the issue in the
light of the opinion of the Chief Chemist, CRCL, New Delhi.
3.
Trade and field formations may be advised suitably.
|
|
|