9911796707
TMI Blog1990 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1-3-1975 to 13-2-1981) and 17-6-1981 (for the period from 14-2-1981 to 17-6-1981) were issued for demand of duty on the low FFA oil manufactured and cleared, without payment of duty, under Section 11A of the CESA. After adjudication, the Assistant Collector of Central Excise classified the product under T.I. 68 and demanded duty on the quantity of production not covered by the terms of Notification 118/75 dated 30-4-1975 (as not put to further use in the manufacture of rice bran oil). The Appellate Collector upheld the order of the Asst. Collector. He however did not entertain the claim of the appellants for exemption from payment of duty under the provisions of Notification 115/75 dated 30-4-1975, on the ground that this was a new plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by any of the items from 1 to 67. It is seen that the low free fatty oil is obtained at the time of rice bran crude fatty acid. The details of the actual process adopted and how the low free fatty oil is obtained has not been stated. This may be obtained from the party. Since the sample under reference is other than starting raw material and it is obtained by a process of manufacture it may be considered as a new and different product. The possibility of its falling under Item 68 may be examined subject to the fulfilment of the conditions of the item . The low FFA oil is different from the starting raw material, its composition is different from rice bran oil and it is known by a different name and it is therefore properly classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bran oil. Further, low FFA oil is not the same as rice bran oil. The rice bran oil is stored in storage tanks connected by pipe line and it is not understood how the low FFA oil was taken to the storage tank of rice bran oil. By making an entry of receipt in the rice bran oil account, it appears the low FFA oil which is altogether a new product was cleared in the name of rice bran oil which is exempted from duty under Notification 9/60 dated 20-2-1960. Under the above circumstances, it cannot be said that low FFA oil is intended for use in the factory in which they are manufactured, by making a simple entry of receipt in rice bran oil account, without any further manufacture of low FFA oil. Thus, the assessees are not entitled to the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
