TaxTMI 
TaxTMI 
1992 (12) TMI 146
X X X X Extracts X X X X
X X X X Extracts X X X X
.... V, the Collector (Appeals) had held that the two oils are classifiable under Item 12 of the erstwhile Central Excise Tariff and had rejected the contention of the Department that they should be classified under residuary Item 68. 2. In the present appeal, the order has been contested on the ground that by hydrogenation of Castor oil, a new commodity known as "hardened Castor Oil" different and distinct from its raw materials comes into existence, that an irreversible change that obliterates the original identity of the oil takes place. It is also contended that the use of the expression "Vegetable non-essential oils" - "All sorts", in Tariff Item 12, would not cover Hydrogenated Castor Oil. The contention is that the words "All sorts" wil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity and drying power. Common blown oils are castor, linseed, rape, whale, and fish oils. Uses: Paints, varnishes, lubricants and plasticizers." (b) Glossary of Chemical Terms Second Edition Clifford A. Hampel & Gessner G. Hawley "Blown Oil: A vegetable or mineral oil through which air is passed at moderately high temperature. Such vegetable oils as linseed, soyabean and castor are thickened by this treatment, as a result of oxidation and partial polymerization to become suitable for the modification of lubricants, paints, plasticizers, and the like." 5. In view of the definition of Blown Oil extracted from the authoritative publications, submitted, Shri Bhatia, Blown Castor Oil does not remain the same as Castor Oil after air is passed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... heat-polymerized oils of equivalent viscosity. Blowing serves to reduce the objectionable odor of fish oils." 7. Shri Sridharan also submitted that the decision of the Tribunal in Tata Oil Mills case (supra) fully supported him and read out from Paragraphs - 12 & 13 of the same. He also referred to a decision of the Tribunal, relating to the classification of the same product, in the case of Kusum Products Ltd., Calcutta v. Collector of Central Excise, Calcutta (1985 (19) E.L.T. 479). 8. We have carefully considered the matter and the submissions made before us. It appears to us that the Tribunal as well as the Supreme Court have considered the scope of Tariff Item 12 vis-a-vis the residuary Item 68. So far as the classification of Veget....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l oxidation, it is only the physical properties viz. the density, viscosity, drying power which undergo a change. These properties are utilised in paints, varnishes, lubricants and plasticizers. 9. In view of this consideration and the technical material placed before us, we do not consider that Blown Castor Oil undergoes such a change in its character and properties that it does not remain a vegetable non-essential oil and should be taken to Tariff Item 68. 10. So far as Hydrogenated Castor Oil is concerned, the two decisions cited before us make the position very clear. To cite from the decision of Tata Oil Mills case: "13. All the parties are again unanimous in their view before us that Item 13 which applies to hydrogenated vegetable ....