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1995 (9) TMI 127 - AT - Indian LawsExtract: .......ants had extracted the cotton seed oil rsquo in question out of oil cakes rsquo and not from oil seeds, in our view, Cess was leviable in terms of Section 3 of the Vegetable Oils Cess Act, 1983 read with Section 3(h) of the National Oil Seeds and Vegetable Oils Development Board Act, 1983. 9. In view of the above discussion, the appeal is rejected.
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