https://www.taxtmi.com/caselaws?id=44516 Oleoresins and essential oils manufactured in a solvent extraction plant were held to fall within the plain wording of Notification No. 115/75 for the oil mill and solvent extraction industry. The exemption was applied according to its text, and the later amendment excluding only fixed vegetable oils and vegetable fats was treated as confirming that essential oils and oleoresins were not excluded. The narrower construction adopted below was rejected, and the goods remained eligible for the exemption benefit. en-us Thu, 13 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 17:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44516 Oleoresins and essential oils manufactured in a solvent extraction plant were held to fall within the plain wording of Notification No. 115/75 for the oil mill and solvent extraction industry. The exemption was applied according to its text, and the later amendment excluding only fixed vegetable oils and vegetable fats was treated as confirming that essential oils and oleoresins were not excluded. The narrower construction adopted below was rejected, and the goods remained eligible for the exemption benefit. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44516