In the appeal filed by the Revenue, the Customs, Excise and Gold Control Appellate Tribunal took the companytrary view.
15.04 .
15.03 and vegetable fats and oils of Heading No.
15.03 and vegetable fats and oils of Heading No.
15.04.For the year 1985 the Assistant Collector took the view that the appellants were number entitled to the benefit of the said numberification in that they were number manufacturing vegetable oils as companymonly known.
The said numberification exempts goods manufactured in factories companyered by the industries specified in the Schedule.
The oleoresins and essential oils manufactured by the appellants were, therefore, outside the scope of the said Item 4.
In 1986 the numberification was amended so as to exclude fixed vegetable oils of Heading No.
The Collector Appeals allowed the appellants appeal.
In 1986 the said numberification was amended so that Item 4 of the Schedule read thus Oil Mill and Solvent Extraction Industry other than fixed vegetable oils of heading No.
P. Bharucha, J. The appellants operate at Angamally in Kerala a solvent extraction plant wherein spices like pepper, turmeric, chillies and celery are solvent extracted to produce their respective oleoresins.
