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Issues: Whether Acid Oil was eligible for exemption under Notification No. 115/75-C.E. dated 30-4-1975 as a product manufactured in an oil mill and solvent extraction industry.
Analysis: The exemption applied only to goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944, and manufactured in factories covered by the specified industries. Acid Oil had already been held to fall under Item 12 of the Central Excise Tariff, not Item 68. Since the notification was confined to Item 68 goods, the benefit could not be extended to Acid Oil.
Conclusion: The appellants were not entitled to the exemption under Notification No. 115/75-C.E.; the claim was rightly rejected.
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