1997 (2) TMI 119

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....ly in Kerala a solvent extraction plant wherein spices like pepper, turmeric, chillies and celery are solvent extracted to produce their respective oleoresins. These are essential oils that are used in the food industries for flavouring and colouring. For the years 1975 to 1985 the appellants availed of the benefit of a notification (No. 115/75) which read thus : "Exemption to goods manufacture....

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....ls of Heading No. 15.04)." 2. For the year 1985 the Assistant Collector took the view that the appellants were not entitled to the benefit of the said notification in that they were not manufacturing vegetable oils as commonly known. The Collector (Appeals) allowed the appellants' appeal. In his view, the oil industry and the solvent extraction industry independently and separately would be cov....

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....red in factories covered by the industries specified in the Schedule. Item 4 of the Schedule specifies the oil mill and solvent extraction industry. It may be that ordinarily an industry of this nature would have both an oil mill and a solvent extraction plant both of which manufacture vegetable oils, but that is no reason, in our view, to place upon the plain words of the notification a narrower ....