https://www.taxtmi.com/caselaws?id=89894 Vegetable oil cess under the Vegetable Oil Cess Act, 1983 is attracted at the stage of extraction of vegetable oil. Soyabean oil falls within the statutory meaning of vegetable oil through the incorporated definition in the National Oil Seeds and Vegetable Oil Development Board Act, 1983. Because the levy attaches when the oil is produced from oil-bearing material, later refining or other post-extraction processing does not create a fresh levy or exempt the oil from cess. The stated result is that the cess remained validly chargeable at extraction, and subsequent processing did not alter liability. en-us Mon, 12 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 13:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89894 Vegetable oil cess under the Vegetable Oil Cess Act, 1983 is attracted at the stage of extraction of vegetable oil. Soyabean oil falls within the statutory meaning of vegetable oil through the incorporated definition in the National Oil Seeds and Vegetable Oil Development Board Act, 1983. Because the levy attaches when the oil is produced from oil-bearing material, later refining or other post-extraction processing does not create a fresh levy or exempt the oil from cess. The stated result is that the cess remained validly chargeable at extraction, and subsequent processing did not alter liability. Case-Laws Central Excise Mon, 12 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89894