https://www.taxtmi.com/caselaws?id=86185 Hardened rice bran oil and inedible groundnut oil were treated as retaining their character as industrial oils despite hardening, so classification under Tariff Item 12 followed. Because Notification No. 115/75 applied only to goods falling under Tariff Item 68, the exemption could not be claimed once the goods were classified under Tariff Item 12. The notification was therefore unavailable, and no separate remand on exemption was necessary. en-us Thu, 14 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86185 Hardened rice bran oil and inedible groundnut oil were treated as retaining their character as industrial oils despite hardening, so classification under Tariff Item 12 followed. Because Notification No. 115/75 applied only to goods falling under Tariff Item 68, the exemption could not be claimed once the goods were classified under Tariff Item 12. The notification was therefore unavailable, and no separate remand on exemption was necessary. Case-Laws Central Excise Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86185