https://www.taxtmi.com/caselaws?id=165567 Mustard oil was treated as falling within the expression "vegetable non-essential oil" in Item 13 of the First Schedule to the Central Excises and Salt Act, 1944. The court applied the ordinary classification of oils into fixed or fatty oils, essential or volatile oils, and mineral oils, and read the tariff phrase as covering vegetable oils other than essential or volatile oils. Mustard oil, although used as a cooking medium, was not an essential oil in the chemical or ordinary sense. The expression was held sufficiently clear and not vague, and no beneficial construction in favour of the assessee displaced the plain tariff classification. The levy accordingly stood. en-us Thu, 22 Aug 1974 00:00:00 +0530 Fri, 01 Aug 2014 14:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165567 Mustard oil was treated as falling within the expression "vegetable non-essential oil" in Item 13 of the First Schedule to the Central Excises and Salt Act, 1944. The court applied the ordinary classification of oils into fixed or fatty oils, essential or volatile oils, and mineral oils, and read the tariff phrase as covering vegetable oils other than essential or volatile oils. Mustard oil, although used as a cooking medium, was not an essential oil in the chemical or ordinary sense. The expression was held sufficiently clear and not vague, and no beneficial construction in favour of the assessee displaced the plain tariff classification. The levy accordingly stood. Case-Laws Central Excise Thu, 22 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165567