https://www.taxtmi.com/caselaws?id=237389 Soya gum and recovered oil obtained by decantation, filtration, or other mechanical separation of crude oil were not treated as manufactured goods because the process only removed impurities and residual oil already present in the crude input. No new product with a distinct character, use, or identity emerged, and the explanatory note to Chapter 15 supported the view that crude vegetable oil remains crude where only such separation methods are used. Chapter 15.07 was therefore inapplicable, and the revenue's demand and penalty did not survive. en-us Tue, 25 Jun 2013 00:00:00 +0530 Sat, 28 Dec 2013 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237389 Soya gum and recovered oil obtained by decantation, filtration, or other mechanical separation of crude oil were not treated as manufactured goods because the process only removed impurities and residual oil already present in the crude input. No new product with a distinct character, use, or identity emerged, and the explanatory note to Chapter 15 supported the view that crude vegetable oil remains crude where only such separation methods are used. Chapter 15.07 was therefore inapplicable, and the revenue's demand and penalty did not survive. Case-Laws Central Excise Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237389