9911796707
TMI Blog1980 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by them in the manufacture of stearic acid. In 1968, the petitioner obtained a licence under Central Excises and Salt Act, 1944, to manufacture super-hardened oil. Both these licences were renewed from year to year and had been in force when this petition was filed. The super-hardened oil which the petitioner has been manufacturing was not subject to excise duty. It is indeed a "vegetable product". Entry 13 in the First Schedule to the Central Excises and Salt Act, 1944, subjects "vegetable product" to excise duty. However, there was an exemption notification issued by the Central Government under which vegetable product was exempted from payment of excise duty which was otherwise leviable thereon if, the Collector of Central Excise was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Item Description of Goods Rate of Duty (1) (2) (3) 13. Vegetable product - "Vegetable product" means any vegetable oil or fat which, whether by itself or in admixture with any other substance, has by hydrogenation or by any other process been hardened for human consumption Ten per cent ad valorem 4. The definition of the expression "vegetable product" given below entry 13 in the First Schedule makes it clear beyond any doubt that it contemplates vegetable product which is fit for human consumption. It does not embrace within its sweep any other vegetable products. The petitioner has produced before us certificates from two scientific laboratories to show that super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India, no affidavit-in-reply has been filed controverting the movements made by the petitioner and the certificates produced by it. We may also state that both these certificates are from Government Laboratories. On behalf of the petitioner, Mr. Patel has also brought to our notice a departmental clarification which states that vegetable products which are having a melting point above 44oC are not assessable under Tariff Item 13 as it is extra-hardened and unfit for human consumption. We see no reason to discard this evidence. No other specific entry has been pointed out to us to show that duty will be leviable thereunder on super-hardened oils produced by the petitioner. Obviously, therefore, it is the residuary entry—entry 68—which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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