https://www.taxtmi.com/caselaws?id=83611 Vegetable product retained exemption under Notification No. 115/86 where 5% til oil and Vitamin A were added after hydrogenation. The determining test was whether the goods continued to be known in the market as the same vegetable product and remained under the same tariff heading. Because the addition did not create a different product or alter its essential market identity, the full quantity, including the added til oil, remained eligible for exemption. The notification benefit was therefore preserved for the entire product. en-us Wed, 28 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83611 Vegetable product retained exemption under Notification No. 115/86 where 5% til oil and Vitamin A were added after hydrogenation. The determining test was whether the goods continued to be known in the market as the same vegetable product and remained under the same tariff heading. Because the addition did not create a different product or alter its essential market identity, the full quantity, including the added til oil, remained eligible for exemption. The notification benefit was therefore preserved for the entire product. Case-Laws Central Excise Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83611