1994 (9) TMI 185 - AT - Central Excise

Summary

The appeal was against the order of Collector, Central Excise, Cochin No. 46/88. The appellants claimed exemption under Notification No. 115/86 for a vegetable product. The issue was whether the benefit extended to the entire quantity or only to the product produced on hydrogenation. The tribunal ruled in favor of the appellants, stating that the product remained a vegetable product even after the addition of Til oil and Vitamin A, and the entire quantity was eligible for exemption.