https://www.taxtmi.com/caselaws?id=167306 Chemically hardened or hydrogenated vegetable non-essential oils retained their essential nature, commercial identity and trade parlance as oil, so they remained classifiable under the specific excise entry for vegetable non-essential oils rather than the residual entry. The fact that the oils were processed to be non-edible did not change their character where trade evidence showed they were still known and dealt with as VNE oils. The specific tariff item therefore prevailed over the general residuary item, and classification under Tariff Item 12 was held to apply. en-us Fri, 12 Oct 1984 00:00:00 +0530 Mon, 15 Dec 2014 15:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167306 Chemically hardened or hydrogenated vegetable non-essential oils retained their essential nature, commercial identity and trade parlance as oil, so they remained classifiable under the specific excise entry for vegetable non-essential oils rather than the residual entry. The fact that the oils were processed to be non-edible did not change their character where trade evidence showed they were still known and dealt with as VNE oils. The specific tariff item therefore prevailed over the general residuary item, and classification under Tariff Item 12 was held to apply. Case-Laws Central Excise Fri, 12 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167306