9911796707
TMI Blog1993 (3) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... The only issue involved in the present case is, as to whether the appellants are entitled to the benefit of exemption Notification No. 115/75-C.E., dated 30-4-1975 in respect of Acid Oil. 2. Shortly put the facts of the case are that, the appellants M/s. Rajasthan Vanaspati Products Ltd. Bhilwara, filed their revised Classification List No. 3/85 claiming exemption from duty of excise on A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellants, Shri R.P. Sethi, learned consultant, submitted that the authorities below gravely erred in distinguishing the Order-in-Appeal No. 353-354/CE/JPR/85 dated 3-9-1985 passed in the case of other manufacturer, namely, M/s. Mehta Vegetable Products, Chittorgarh, by saying that the benefit was granted to the said party because it was a composite mill. Interpreting the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applies only to the goods which fall under Tariff Item 68, the question of extending the benefit of the said Notification to the appellants in respect of Add Oil does not arise. 4. We have considered the submissions. For appreciating the controversy in hand, it would be advantageous to reproduce the said Notification as prevalent at the time of dispute, which runs thus- Exemption to products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods fall under Item No. 68 of CTA. In the aforesaid case of Kusum Products Limited v. Collector of Central Excise, Calcutta, supra, and Lalitha Imports and Exports v. Collector of Customs, Madras, supra, it has been ruled that Add Oil falls under Item 12 of the Central Excise Tariff. In view of this, we agree with the learned SDK, Smt. Ananya Ray, that the benefit under the said Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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