9911796707
TMI Blog1978 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate of duty 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 ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n out to be fit for human consumption it will still be chargeable to duty under item 13 CET. 6. As no sample was drawn by the VOP Directorate between 22-8-1972 and 5-9-1972, the result of the test of the sample drawn on 22-8-1972 are applicable to all the batches produced between 22-8-1972 and 5-9-1972. The revision application is accordingly rejected. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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