CE - No 11C Exemption for Turpentine Oil - CBEC
THE issue is request to reconsider the decision regarding issue of Notification under Section 11C of the Central Excise Act, 1944 for exemption to Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006.
It seems in March 2012, Board floated a survey to decide the issue of allowing the benefit of Section 11C exemption to the Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006. In January 2013, Board conducted a re-survey.
Now, Board has examined the request for issue of exemption under Section 11C and the case has not been found fit for issue of 11C notification.
The hope that started in 1994 for benefit for a 12 year period from 1994 to 2006 has turned into despair.