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INSTRUCTION

F. No. 528/22/2015-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tariff Unit)

Room No. 227-B, North Block
New Delhi
Dated- 11th December, 2015

To

All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) All Pr. Commissioners/Commissioners of Customs and Central Excise

Madam / Sir,

Subject: Clarification on classification of Biodiesel under oleochemicals – reg.

Representations have been received from the trade on the subject above.

2. The matter has been examined by the Board and it is observed that 100% Biodiesel (referred to as B 100) is an oleochemical derived from vegetable oils or animal fats.

3. Suitable Public Notice/Standing Order may be issued for the benefit of all stakeholders and Departmental officers.

4. Difficulty faced, if any, may be brought to the notice of the Board.

Yours faithfully,

(Zubair Riaz Kamili) Director (Customs)

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