https://www.taxtmi.com/caselaws?id=167044 The Appellate Tribunal CEGAT New Delhi ruled in a classification dispute over hydrogenated rice bran oil's assessability under item 12 or item 68, CET. The Tribunal determined that the oil, despite being hydrogenated, should be classified under item 12 as it falls within the scope of vegetable non-essential oils, distinguishing it from oils covered under item 13. The Tribunal emphasized that the issue was about proper classification, not excisability, ultimately setting aside the Government's challenge and affirming the Appellate Collector's decision. en-us Thu, 07 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 14:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167044 The Appellate Tribunal CEGAT New Delhi ruled in a classification dispute over hydrogenated rice bran oil's assessability under item 12 or item 68, CET. The Tribunal determined that the oil, despite being hydrogenated, should be classified under item 12 as it falls within the scope of vegetable non-essential oils, distinguishing it from oils covered under item 13. The Tribunal emphasized that the issue was about proper classification, not excisability, ultimately setting aside the Government's challenge and affirming the Appellate Collector's decision. Case-Laws Central Excise Thu, 07 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167044