https://www.taxtmi.com/caselaws?id=82483 Processed castor oil remained within the specific central excise tariff entry for vegetable non-essential oils because blowing or hydrogenation did not create a new commodity with a different character, name or use. The Tribunal's stated test was whether the process had altered the oil's essential identity; as the material showed only changes in physical properties, the specific entry continued to apply and the residuary entry could not be invoked. The same reasoning was applied to hydrogenated castor oil, which was treated as retaining its essential identity as oil. The commentary concludes that the specific tariff entry prevails unless the product no longer answers that description. en-us Mon, 21 Dec 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82483 Processed castor oil remained within the specific central excise tariff entry for vegetable non-essential oils because blowing or hydrogenation did not create a new commodity with a different character, name or use. The Tribunal's stated test was whether the process had altered the oil's essential identity; as the material showed only changes in physical properties, the specific entry continued to apply and the residuary entry could not be invoked. The same reasoning was applied to hydrogenated castor oil, which was treated as retaining its essential identity as oil. The commentary concludes that the specific tariff entry prevails unless the product no longer answers that description. Case-Laws Central Excise Mon, 21 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82483