https://www.taxtmi.com/caselaws?id=73746 Rice bran oil was treated as a vegetable oil produced from oil-bearing material of plant origin for cess purposes under the Vegetable Oils Cess Act, 1983 read with the National Oilseeds and Vegetable Oils Development Board Act, 1983. The governing definition covers oil produced from oil seeds or other plant-origin oil-bearing material, and the decisive question was the source of the material itself. Rice bran was held to trace its origin to paddy, an item of plant origin, and its separation from paddy was regarded as a physical process that did not change its character. On that interpretation, the cess was held applicable. en-us Thu, 21 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73746 Rice bran oil was treated as a vegetable oil produced from oil-bearing material of plant origin for cess purposes under the Vegetable Oils Cess Act, 1983 read with the National Oilseeds and Vegetable Oils Development Board Act, 1983. The governing definition covers oil produced from oil seeds or other plant-origin oil-bearing material, and the decisive question was the source of the material itself. Rice bran was held to trace its origin to paddy, an item of plant origin, and its separation from paddy was regarded as a physical process that did not change its character. On that interpretation, the cess was held applicable. Case-Laws Central Excise Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73746