https://www.taxtmi.com/caselaws?id=85562 Rice bran oil is not covered by the cess levy on vegetable oils because the incorporated statutory definition requires oil produced from oilseeds or other oil-bearing material of plant origin containing glycerides. Rice bran is only a by-product of rice, not a seed capable of germination, and it does not answer to the common or commercial meaning of an oilseed or qualifying plant-origin material. The levy under the Vegetable Oils Cess Act, 1983 therefore does not extend to rice bran oil, and no cess is chargeable on it. en-us Fri, 02 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85562 Rice bran oil is not covered by the cess levy on vegetable oils because the incorporated statutory definition requires oil produced from oilseeds or other oil-bearing material of plant origin containing glycerides. Rice bran is only a by-product of rice, not a seed capable of germination, and it does not answer to the common or commercial meaning of an oilseed or qualifying plant-origin material. The levy under the Vegetable Oils Cess Act, 1983 therefore does not extend to rice bran oil, and no cess is chargeable on it. Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85562