https://www.taxtmi.com/caselaws?id=89451 The refined vegetable oils were held to be excisable under sub-heading 1503.10, confirming the levy of excise duty. The majority opinion emphasized that the processes mentioned in the tariff heading included in the refined oils, making them excisable. The dissenting Member (Judicial) disagreed, stating that the refining process did not amount to manufacturing and criticized the lower authorities for not following established legal principles. Ultimately, the appeals were rejected based on the majority opinion. en-us Mon, 16 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89451 The refined vegetable oils were held to be excisable under sub-heading 1503.10, confirming the levy of excise duty. The majority opinion emphasized that the processes mentioned in the tariff heading included in the refined oils, making them excisable. The dissenting Member (Judicial) disagreed, stating that the refining process did not amount to manufacturing and criticized the lower authorities for not following established legal principles. Ultimately, the appeals were rejected based on the majority opinion. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89451