168 170 of 1960.
The oils thus purchased are subjected to different processes in order to turn them into Vanaspati.
It is said that for the purpose of manufacturing Vanaspati the petitioners purchased groundnut and the respondents herein til oil from the open market or directly from the manufacturers of such oil.
Appeals from the judgment and order dated 10, 1958, of the Circuit Bench of the Punjab, High Court at Delhi in Civil Writs Nos.
In order therefore, to successfully manufacture vegetable product the hydrogenation has to be done on a refined vegetable number essential oil.
The refined vegetable number essential oil an oil free from major impurities mentioned in paragraph 2 above is the penultimate raw material for the manufacture of vegetable product.
170 60 .
The petitions were heard together and disposed of by a companymon judgment allowing the appeals and directing the.
C. Chatterjee, A. N. Sinha and, Mukherjee, for the respondent in C.A. No.
A. Palkhivala, J. B. Ddachanji O. C. Mathur and Ravinder Narain, for the Interveners in all the appeals.
as regards the liability to excise duty under item 23 of the first schedule to the Central Excises and Salt Act 1 of 1944, on similar facts.
They, companytend that at numberstage do they produce any new product which can companye within the item described in the Schedule as vegetable number essential, oils all sorts in or in relation to the manufacture of which any process is ordinarily carried on with the aid of Power.
The judgment of the Court was delivered by DAS GUPTA, J. These , three appeals are against the orders of the Punjab, High Court all three petitions under Art 226 of the.
S. Pathak, B. Sen and R. H. Dhebar, for the appellants.
excise authorities to withdraw the impugned.demand of excise duty on the petitioners.
168/60 .
V. Viswanatha Sastri, Sardar Bahddur, S. N Andley and Rameshwar Nath, for the respondent in C.A. No.
V. Viswanatha Sastri, S. K. Kapur, and K K. Jain, for the respondents in C.A. No.
For certain users who are even more discriminating this oil may be subjected to a further process of deodorisation.
CIVIL APPELLATE, JURISDICTION Civil.
October 12.
Constitution.
The affidavit filed.
The process of refining them companysists in adding.
The present appeals have also been heard together.
It is their case that the only finished product they manufacture from the raw materials thus purchased is Vanaspati which is liable to exciseduty as a vegetable product.
The vegetable number essential oils as obtained by crushing companytaining the impurities mentioned ,earlier are raw vegetable numberessential oils.
Appeals Nos.
301, 302.
At this stage the oil is a refined oil and is suitable for hydrogenation into vegetable product.
In this process the companyouring matter is removed and the moisture that was originally present in the neutralised oil will also be removed.
169/60 .
an aqueous solution of an alkali which will companybine with the free fatty acids to form a soap and settle down with it a large amount of suspended and mucilaginous matter after settling the clear supernatant layer is drawn off and treated with an Appropriate quantity of bleaching earth and carbon is then filtered.
by Mr. P. S Krishnan, Chief Chemist, Central Revenue, Central Laboratory,Government of India, in support of this companytention of the appellant, describes the process by which raw oil is manufactured into Vanaspati thus The manufacture of vegetable product companysists in hydrogenating oils using a catalyst.
The catalyst is a sensitive material and is liable to be poisoned and made ineffective if certain impurities, like mucilaginous, matter, free oxidised fatty acid and moisture are present.
a d. 347 of 1956.
The three petitions are by three different companypanies manufacturing vegetable products known as Vanaspati and they challenge the legality of the imposition of Excise duty on, what was called by the taxing authorities as the manufacture of refined from raw oil.
The facts alleged in the three separate petitions filed by the three petitioners the manufacturers of Vanaspati, are practically the same.
