1980 (11) TMI 58

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....ation No. 61/71 as amended by Notification No. 40/72, on the entire quantity of the vegetable product so manufactured and cleared. Subsequently, the Assistant Collector held that the petitioners were not entitled to avail of the aforesaid exemption on the ground that they had not satisfied a condition precedent to the grant of benefit of aforesaid notification, inasmuch as no vegetable product was obtained from rice bran oil in the first instance for being mixed with til oil or other vegetable product obtained from others oils, or both, as stipulated in the aforesaid notification, also that the exemption was available only on that part of the vegetable product which was manufactured exclusively from rice bran oil and not on the entire quant....

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....he question of fitness for human consumption of a particular hydrogenated vegetable product claimed for clearance under Item 13, Central Excise Tariff was not at all relevant for the purposes of classification, and contended that in view of the said observation of the Government, consideration of free fatty acids contained in the impugned goods was not at all a material factor for the purpose of grant of relief under Notification No. 61/71. He also contended that in dismissing their appeal the Appellate Collector had dwelt upon the question of non-ascertainability of the percentage of the rice bran oil used in the various consignments cleared after availing of the benefit of the aforesaid notification, and thereby, in effect, not only depar....

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....ing in conditions (i) and (ii) of the aforesaid Notification cannot, therefore, be interpreted to apply to the admixture. The term "admixture" is applicable to a mixture of the said vegetable product (i.e., vegetable product made from rice bran oil) with till oil or other vegetable product made with other oils, or with both, and cannot be interpreted to include the impugned goods in which rice bran oil is first hydrogenated without being converted into a marketable vegetable product, and then mixed without deodorisated with til oil or vegetable product from other oils or with both, for the purpose of obtaining vegetable product as an end-product after necessary deodorization. 7. Government observe that the exemption notification has to b....