1978 (1) TMI 78

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..... e points urged in the R.A. and those made at the time of personal hearing and have also examined the records of the case. At the outset, the petitioners have urged that Notification No. 121/72-C.E., dated 1-4-1972 does not prescribed any condition regarding the melting point of hyderogenated cotton seed oil. Hence, they urge that to deny the rebate under the above notification on the score that th .....

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..... admissible to the vegetable product depending upon the percentage of indigenous cotton seed oil used in the vegetable product. But to be accepted as hyderogenated cotton seed oil the melting point along with the methods of testing of the same have been prescribed by the Director of V.O.P. and if in any instance the cotton seed oil does not qualify as per the above standard with reference to the m .....

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