https://www.taxtmi.com/caselaws?id=167205 Acid oil obtained from refining soap stock was treated as a recognised oil of vegetable origin and not excluded from the expression "vegetable non-essential oils" merely because it arose in refining or contained high free fatty acids. Its use in soap manufacture supported its character as an oil, and the broad wording of Item 12 was held to cover it. Item 68, being a residuary entry, could not apply where the goods properly fell within the specific tariff entry. Acid oil was therefore classifiable under Item 12 of the Central Excise Tariff, not Item 68. en-us Fri, 16 Nov 1984 00:00:00 +0530 Thu, 11 Dec 2014 14:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167205 Acid oil obtained from refining soap stock was treated as a recognised oil of vegetable origin and not excluded from the expression "vegetable non-essential oils" merely because it arose in refining or contained high free fatty acids. Its use in soap manufacture supported its character as an oil, and the broad wording of Item 12 was held to cover it. Item 68, being a residuary entry, could not apply where the goods properly fell within the specific tariff entry. Acid oil was therefore classifiable under Item 12 of the Central Excise Tariff, not Item 68. Case-Laws Central Excise Fri, 16 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167205