9911796707
TMI Blog1998 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... were availing the benefit of Notification No. 262/86-C.E., dated 24-4-1986 which provides for total exemption on aforesaid oils manufactured from fixed vegetable oils extracted by solvent extraction method. One of the conditions of this notification is that the manufacturer is required to produce within such period as the Assistant Collector may allow, a certificate from the designated officer of the Directorate of Vanaspati that fixed vegetable oils have been manufactured from fixed vegetable oils extracted by solvent extraction method. 3. It was his submission that during the period January, 1988 to March, 1988, the appellants had cleared 156.615 M. tons solvent extracted rapeseed oil, 233.090 M. tons solvent extracted mustard oil and 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that as regards the certificate of 48.860 M. tons, the learned Collector (Appeals) has not taken into consideration the submissions made by the appellants while disposing of the appeal. Rather, this aspect has not been touched at all. 5. Learned DR stated that there is no denying the fact that as per requirement of the Notification No. 262/86, the appellants were required to produce the requisite certificate from the competent authority which they have failed to produce. The Assistant Collector vide his impugned order had accorded another opportunity to them for filing the requisite certificate which they have failed to do implying thereby that they were not in possession of the certificate. Production of certification is a requisite un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantity for which no certificate has been produced is confirmed. 10. We have considered the above submissions. We observe that botanically, both mustard and rape are different species of genus brassica (belonging to the family brassicacae (crucifarae) , Mustard being `B-Hirita and `B-Nigra whereas Rape is `B-Napus ). However, it appears that commercially, there is not much of a difference and the central excise provisions also take note of this position as evident from the fact that the Notification No. 114/86 (as amended by Notification Nos. 260/86 and 127/88) grants exemption to fixed vegetable oils of the description specified in Column (2) of the Table annexed thereto and the relevant entry reads as follows :- 5. Mustard/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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