https://www.taxtmi.com/caselaws?id=41214 Hardened groundnut and cotton seed oils unfit for human consumption were held not to fall within Tariff Item 13, because that entry covered vegetable products, meaning vegetable oils or fats hardened for human consumption. They also did not fall under Tariff Item 12, since in trade and commerce such hardened oils were understood as a distinct commodity with a different name, character and use. Applying the commercial parlance test in tax classification, and finding no specific entry that covered them, the residuary Tariff Item 68 was the appropriate classification. en-us Wed, 29 Oct 1980 00:00:00 +0530 Mon, 31 May 2010 12:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41214 Hardened groundnut and cotton seed oils unfit for human consumption were held not to fall within Tariff Item 13, because that entry covered vegetable products, meaning vegetable oils or fats hardened for human consumption. They also did not fall under Tariff Item 12, since in trade and commerce such hardened oils were understood as a distinct commodity with a different name, character and use. Applying the commercial parlance test in tax classification, and finding no specific entry that covered them, the residuary Tariff Item 68 was the appropriate classification. Case-Laws Central Excise Wed, 29 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41214