2020 (6) TMI 447

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....g Rice husk of Poha and Mamra with different kind sludge/wax oil. As result of manufacturing process, the product namely Rice Bran (22+oil) and Non Edible C grade oil are produced. The applicant purchases rice husk of poha and mamra with approximate 5% oil content. The applicant further purchases different kind of sludge/wax oil, the residue generated in refining of the oil. They thereafter also submitted the manufacturing process of Rice Bran as below:- Manufacturing process of Rice Bran The applicant by doing process on the above goods manufactures Rice Bran and Non Edible C grade Oil. During course of manufacturing process, the oil content of Rice Husk of Poha and Mamra increases from 5% to 22% or more. It is because du....

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....two raw materials viz. Rice husk of poha & mamra and sludge/ wax oil. It has been submitted by the applicant that they are undertaking a process on the above goods and the resultant product is Rice Bran and Non Edible C grade Oil. It is pertinent to note that the applicant has not specified the processes undertaken by them and has himself jumped to the conclusion that the resultant product is Rice Bran. The product Rice Bran is a product obtained from the activity of milling rice and consists of the seed coat, a fraction of the grain removed in milling, the germ, and broken grains. The same is supported by the dictionary meaning of the term 'rice bran' as defined in Merriam Webster Dictionary which is reproduced under: a pr....