1987 (12) TMI 234

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..... o them. 2. Oil is extracted by process of solvent extraction plant using rice bran procured from rice mills as raw material. What is rice bran is explained thus. After husk has been taken off from the paddy the rice is made available. This rice is further subjected to processing by the rice mill and by its technical process the upper brownish part of the rice is taken out and stored in the form of powder and the same is called as rice bran. In Survey of India Export Potential of Oil Cakes Vol. IV. p. 1, rice bran is described as under: Rice bran is a by-product of rice (paddy) and is the basic raw material for rice bran oil. During the process of rice milling, the layer round the endosperm is removed together with a portion of the poli .....

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..... gin used in this clause it would not be out of place to understand the common or popular meaning of vegetable oil. Vegetable according to Webster Third International Dictionary means, relating to plants, having the nature of or produced by plants; made from plant; resembling or suggesting a plant; an edible part of a plant usually (as seeds, leaves or roots); herbaceous plant (as the cabbage, potato, or turnip). In Encyclopaedia Britanica the description of Vegetable runs thus: In its broadest sense, refers to any kind of plant life or product. However, in common narrow usage vegetable usually refers to fresh edible portion of a herbaceous plant - roots, stems, leaves, flowers or fruits . In Ram Avtar Budhaiprasad v. Assistant Sales T .....

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..... erefore, cannot be considered to be oil seed. Nor can rice bran be considered to be, oil bearing material of plant origin . It is by-product obtained as a result of polishing of rice in mills. What may be of plant origin may be paddy not the rice bran. Plant according to dictionary means, a young tree, vine, shrub, or herb planted or suitable for planting a vegetable, flower, fruit . Therefore, stems, roots, barks, leaves or even weed may be included or deemed to be of plant origin. But not the rice bran which is at worst is a by-product. Since rice bran is not covered by either of the characteristics given to vegetable oil no cess was leviable from persons who extracted oil from rice bran. 5. Preliminary objection of opposite party tha .....

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