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TMI Blog1986 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to produce vegetable tallow which according to the petitioners themselves is a vegetable product. This vegetable tallow is sold and/or used in the manufacture of soap and other products. In respect of vegetable tallow in question the parties have proceeded on the footing that vegetable tallow is used in the manufacture of soap. 2. Central Excise tariff entry 12 deals with vegetable non-essential oil of all sorts. Under tariff entry 12 a Notification No. 35/63 dated 1st of March, 1963 has been issued under which, inter alia, vegetable non-essential oil falling under item 12 is exempt from the payment of the whole of the excise duty leviable thereon if "used after it is processed in the manufacture of goods falling under item Nos. 13, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause why excise duty amounting to Rs. 83,123.10 should not be recovered from them in respect of vegetable non-essential oil used by the petitioners between 1st April, 1972 and 31st December, 1972 to manufacture vegetable tallow. They also received a second show cause notice dated 23rd August, 1974 to a similar effect for the period September, 1973 to December, 1973 and February, 1974 to June, 1974. The petitioners replied to the show cause notices pointing out that vegetable non-essential oil was used in the manufacture of vegetable tallow. They submitted that the end product which was cleared from the factory was vegetable tallow and not processed oil. They also submitted that this was an intermediatory product which would not attract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of goods falling under tariff entries 13, 14 and 15. It also interpreted the proviso to this exemption notification to mean that if goods so produced and falling under items 13, 14 or 15 are themselves exempt from the whole of the duty of excise leviable thereon, the benefit of the exemption Notification 33/63 dated 1st of March, 1963 would not be available to the vegetable non-essential oil which was used in the manufacture of such goods. 7. In the course of that appeal the appellants therein sought to contend for the first time that vegetable tallow should not be considered as a vegetable product falling under tariff item 13 but it should be considered as vegetable non-essential oil falling under tariff item 12. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rucha that the matter should be remanded by us before the learned single Judge in order to determine this question. We, however, fail to see on what basis the learned single Judge can also decide this question since there is no material on record to determine whether the product manufactured by the petitioners falls under tariff item 12 or 13. 9. The petitioners sought to rely upon a decision of a learned single Judge of this Court in the case of Tata Oil Mills Co. Ltd. v. Union of India and Others reported in 1981 E.L.T. 189. The petitioners in that case had converted vegetable non-essential oil into tallow. The tallow had been used in the manufacture of soap. The petitioners in that case had originally represented to the excise authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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