1987 (12) TMI 234

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....ice bran as its raw material since the Act was not applicable to them. 2. Oil is extracted by process of solvent extraction plant using rice bran procured from rice mills as raw material. What is rice bran is explained thus. After husk has been taken off from the paddy the rice is made available. This rice is further subjected to processing by the rice mill and by its technical process the upper brownish part of the rice is taken out and stored in the form of powder and the same is called as rice bran. In Survey of India Export Potential of Oil Cakes Vol. IV. p. 1, rice bran is described as under: "Rice bran is a by-product of rice (paddy) and is the basic raw material for rice bran oil. During the process of rice milling, the layer r....

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....expression, "oilseeds or any other oil bearing material of plant origin" used in this clause it would not be out of place to understand the common or popular meaning of vegetable oil. Vegetable according to Webster Third International Dictionary means, "relating to plants, having the nature of or produced by plants; made from plant; resembling or suggesting a plant; an edible part of a plant usually (as seeds, leaves or roots); herbaceous plant (as the cabbage, potato, or turnip). In Encyclopaedia Britanica the description of Vegetable runs thus: In its broadest sense, refers to any kind of plant life or product. However, in common narrow usage vegetable usually refers to fresh edible portion of a herbaceous plant - roots, stems, leaves,....