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    <title>1998 (5) TMI 252 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal concluded that Acid Oil should not be classified under T.I. 12 as argued by the appellant but should be categorized under T.I. 68. The case was referred to a Larger Bench for a definitive resolution on the classification matter, as Acid Oil was determined not to meet the criteria of V.N.E. Oil based on its production process and composition. Legal references supported the distinction between Acid Oil and vegetable oils directly extracted from plants, leading to the decision to seek further clarification from the Larger Bench.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92029</link>
      <description>The Tribunal concluded that Acid Oil should not be classified under T.I. 12 as argued by the appellant but should be categorized under T.I. 68. The case was referred to a Larger Bench for a definitive resolution on the classification matter, as Acid Oil was determined not to meet the criteria of V.N.E. Oil based on its production process and composition. Legal references supported the distinction between Acid Oil and vegetable oils directly extracted from plants, leading to the decision to seek further clarification from the Larger Bench.</description>
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