https://www.taxtmi.com/caselaws?id=84039 Dehydrated castor oil was discussed as retaining its character as a vegetable oil despite dehydration, so long as the process did not produce a distinct commercial commodity; on that reasoning, it continued to fall under Tariff Item 12 rather than Tariff Item 68. The same reasoning preserved eligibility for Notification 69/84, because the notification denied exemption only to the specified processed oils and the product was not shown to have undergone those processes. The note also records a dissent that dehydration materially altered the product into a distinct commodity, which would have shifted it to Tariff Item 68 and denied exemption. en-us Tue, 21 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84039 Dehydrated castor oil was discussed as retaining its character as a vegetable oil despite dehydration, so long as the process did not produce a distinct commercial commodity; on that reasoning, it continued to fall under Tariff Item 12 rather than Tariff Item 68. The same reasoning preserved eligibility for Notification 69/84, because the notification denied exemption only to the specified processed oils and the product was not shown to have undergone those processes. The note also records a dissent that dehydration materially altered the product into a distinct commodity, which would have shifted it to Tariff Item 68 and denied exemption. Case-Laws Central Excise Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84039