https://www.taxtmi.com/caselaws?id=40510 Hydrogenated cotton seed oil qualified for rebate under Notification No. 121/72-C.E. only if it satisfied the prescribed melting point and testing standards; failure of the sample to meet that standard meant the rebate was not available. Vegetable product manufactured from oil hardened by hydrogenation for human consumption remained within Item 13 of the Central Excise Tariff even if the finished product was later said to be unfit for human consumption, so duty remained payable. Where no intervening sample was drawn between 22-8-1972 and 5-9-1972, the test result of the sample taken on 22-8-1972 governed the batches manufactured during that period. en-us Mon, 16 Jan 1978 00:00:00 +0530 Tue, 26 Nov 2013 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40510 Hydrogenated cotton seed oil qualified for rebate under Notification No. 121/72-C.E. only if it satisfied the prescribed melting point and testing standards; failure of the sample to meet that standard meant the rebate was not available. Vegetable product manufactured from oil hardened by hydrogenation for human consumption remained within Item 13 of the Central Excise Tariff even if the finished product was later said to be unfit for human consumption, so duty remained payable. Where no intervening sample was drawn between 22-8-1972 and 5-9-1972, the test result of the sample taken on 22-8-1972 governed the batches manufactured during that period. Case-Laws Central Excise Mon, 16 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40510