2001 (7) TMI 122

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....- -<br>Central Excise<br>Hydrogenated oil<br>B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ. [Order]. - After hearing the Counsel for the parties, we are of the opinion that the judgment of ....

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....iming that it fell under Tariff Item No. 13. Having taken the advantage of that, it is not open to the appellant to resile from the said stand and say to the contrary that the item in question did not....