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TMI Blog2014 (2) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... ending 28-2-2005 - Examination of the provision enacted by the 2005 Finance Bill shows that clearances of refined oil made by the appellant for the period 17-12-2004 to 12-1-2005 was dutiable which is claimed to have suffered duty on 2-3-2005. Till the position is made clear by Finance Bill, 2005, Assessees were not in a position to determine their liability - Therefore let the dispute come to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged on 2-3-2005. Prior to March 1986, process of manufacture of refined oil adopted was not amounting to manufacture. Learned counsel for respondent relies on the decision of Apex Court in the case of Shyam Oil Cake Ltd. v. CCE, Jaipur reported in 2004 (174) E.L.T. 145 (S.C.) to submit that refined oil was not in tariff entry for levy of duty prior to March 1986. But as soon as Finance Bill, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined edible vegetable oils falling under Heading Nos. or headings 15.02 and 15.03, the process of refining, that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to manufacture . [Emphasis supplied]. In the bill it was stated that the said note shall be effective from 1-3-86 and ending 28-2-2005. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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