1978 (1) TMI 78 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application regarding the denial of rebate on hydrogenated cotton seed oil due to its melting point exceeding the prescribed limits. The vegetable product manufactured from this oil was deemed liable for duty, even if unfit for human consumption. The application was rejected as the oil did not meet the standards for hydrogenated cotton seed oil, making it ineligible for the rebate.