https://www.taxtmi.com/caselaws?id=84290 Glycerine recovered from castor oil by hydrolysis and splitting in a separate plant was considered for exemption under Notification No. 115/75-C.E. as a product of the oil mill and solvent extraction industry. The governing issue was whether the goods were commercially understood as falling within that industry's scope. The majority held that the lower authorities had not examined the trade and industry understanding of glycerine and that the factual record was incomplete. The exemption claim was therefore not finally determined on merits, and the matter was remanded for de novo reconsideration on proper commercial evidence. en-us Sun, 21 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 10:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84290 Glycerine recovered from castor oil by hydrolysis and splitting in a separate plant was considered for exemption under Notification No. 115/75-C.E. as a product of the oil mill and solvent extraction industry. The governing issue was whether the goods were commercially understood as falling within that industry's scope. The majority held that the lower authorities had not examined the trade and industry understanding of glycerine and that the factual record was incomplete. The exemption claim was therefore not finally determined on merits, and the matter was remanded for de novo reconsideration on proper commercial evidence. Case-Laws Central Excise Sun, 21 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84290