https://www.taxtmi.com/caselaws?id=93354 Cess under the Vegetable Oil Cess Act, 1983 was held not leviable on oil produced by the solvent extraction method because such oil was treated as a distinct commercial commodity, not vegetable oil for cess purposes. The Bombay High Court view, said to have been upheld by the Supreme Court, and the later A.P. Rice Bran Solvent Extractors Association decision were relied on to support the same interpretation. On that basis, solvent extracted oil fell outside the cess levy and the assessee succeeded. en-us Mon, 22 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93354 Cess under the Vegetable Oil Cess Act, 1983 was held not leviable on oil produced by the solvent extraction method because such oil was treated as a distinct commercial commodity, not vegetable oil for cess purposes. The Bombay High Court view, said to have been upheld by the Supreme Court, and the later A.P. Rice Bran Solvent Extractors Association decision were relied on to support the same interpretation. On that basis, solvent extracted oil fell outside the cess levy and the assessee succeeded. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93354