https://www.taxtmi.com/caselaws?id=40790 Super-hardened groundnut oil and palm oil were held outside Entry 13 because that tariff item applied only to vegetable products hardened for human consumption, and laboratory material showed the goods had abnormally high melting points and were not fit for edible use. The goods therefore fell under the residuary Entry 68 as goods not elsewhere specified. On that basis, excise collected in excess of duty payable under Entry 68 was refundable, and relief followed against levy under the wrong tariff entry. en-us Thu, 06 Mar 1980 00:00:00 +0530 Fri, 14 May 2010 17:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40790 Super-hardened groundnut oil and palm oil were held outside Entry 13 because that tariff item applied only to vegetable products hardened for human consumption, and laboratory material showed the goods had abnormally high melting points and were not fit for edible use. The goods therefore fell under the residuary Entry 68 as goods not elsewhere specified. On that basis, excise collected in excess of duty payable under Entry 68 was refundable, and relief followed against levy under the wrong tariff entry. Case-Laws Central Excise Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40790