https://www.taxtmi.com/caselaws?id=80718 The appellate tribunal classified the "low FFA oil" as excisable under T.I. 68 and eligible for exemption under Notification 115/75. The tribunal found the oil to be a distinct product from the raw material, granting it exemption as it fell under the specified industry category. The appeal was allowed, confirming the classification and exemption eligibility of the low FFA oil, thereby exempting it from excise duty. en-us Mon, 27 Aug 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80718 The appellate tribunal classified the "low FFA oil" as excisable under T.I. 68 and eligible for exemption under Notification 115/75. The tribunal found the oil to be a distinct product from the raw material, granting it exemption as it fell under the specified industry category. The appeal was allowed, confirming the classification and exemption eligibility of the low FFA oil, thereby exempting it from excise duty. Case-Laws Central Excise Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80718