https://www.taxtmi.com/caselaws?id=82576 Acid Oil was considered in relation to exemption under Notification No. 115/75-C.E. for products manufactured in an oil mill or solvent extraction industry. The exemption was confined to goods falling under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944, and Acid Oil had already been treated as falling under Item 12 rather than Item 68. Because the notification applied only to Item 68 goods, the exemption was unavailable and the claim for relief was correctly rejected. en-us Fri, 12 Mar 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82576 Acid Oil was considered in relation to exemption under Notification No. 115/75-C.E. for products manufactured in an oil mill or solvent extraction industry. The exemption was confined to goods falling under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944, and Acid Oil had already been treated as falling under Item 12 rather than Item 68. Because the notification applied only to Item 68 goods, the exemption was unavailable and the claim for relief was correctly rejected. Case-Laws Income Tax Fri, 12 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82576