25 July 2025
Regarding **spent earth oil** used in edible oil manufacturing, hereโs a summary based on the discussion and typical customs/excise practice around 2011:
* **Basic duty on edible oil** was 5% plus 3% cess as of 01.03.2011. * For **spent earth** (which is a waste/residue from the refining process), the duty treatment depends on specific notifications. * **Notification 6/2010-CE** (Central Excise) provides exemptions or clarifications on duty for certain materials including spent earth.
### Key points to check:
* Whether spent earth is **classified as a waste** or input material. * If covered under **notification 6/2010-CE or any amendment** specifically exempting spent earth from duty. * If **spent earth is chargeable or exempted** under this notification depends on the exact HS code and notification clauses.
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### Suggested action:
1. Refer to **Notification No. 6/2010-CE** and any subsequent amendments for specific mention of spent earth. 2. Check if spent earth is **exempted** or subject to duty under the current customs/excise schedule. 3. Consult official government gazette or CBIC website for latest updates on notifications related to edible oil manufacturing inputs/waste.
If you want, I can try to locate the exact notification text or latest duty rate updates for spent earth. Would you like me to do that?