https://www.taxtmi.com/caselaws?id=88777 Mustard oil and rapeseed oil were treated as the same commodity for purposes of the exemption notification because the relevant tariff entry and notification recognized them as commercially interchangeable and part of one class of fixed vegetable oil. The exemption was available only where the prescribed certificate from the designated authority was produced, so the certified quantity qualified for relief. The balance quantity, for which no certificate was produced and no claim was pressed, did not qualify for exemption and the demand survived to that extent. en-us Tue, 03 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 12:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88777 Mustard oil and rapeseed oil were treated as the same commodity for purposes of the exemption notification because the relevant tariff entry and notification recognized them as commercially interchangeable and part of one class of fixed vegetable oil. The exemption was available only where the prescribed certificate from the designated authority was produced, so the certified quantity qualified for relief. The balance quantity, for which no certificate was produced and no claim was pressed, did not qualify for exemption and the demand survived to that extent. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88777