https://www.taxtmi.com/caselaws?id=83044 Cottonseed and castor oil recovered by crushing oilseeds and then treated only to remove suspended matter remained crude vegetable oil, because such post-extraction processing did not amount to neutralisation, bleaching or deodorisation; the oil was therefore chargeable to cess. By contrast, cess under the new levy could not be imposed on vegetable oil already in stock at the mill at the midnight commencement of the statute, since a fresh impost does not apply retrospectively to goods produced before the levy came into force. The first issue was decided for the department and the second for the assessee. en-us Wed, 19 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83044 Cottonseed and castor oil recovered by crushing oilseeds and then treated only to remove suspended matter remained crude vegetable oil, because such post-extraction processing did not amount to neutralisation, bleaching or deodorisation; the oil was therefore chargeable to cess. By contrast, cess under the new levy could not be imposed on vegetable oil already in stock at the mill at the midnight commencement of the statute, since a fresh impost does not apply retrospectively to goods produced before the levy came into force. The first issue was decided for the department and the second for the assessee. Case-Laws Central Excise Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83044