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1996 (8) TMI 185 - CEGAT, NEW DELHIExtract: .......d oil from rice bran. 6. emsp In view of the foregoing, we hold that rice bran oil is not vegetable oil for purposes of the Vegetable Oils Cess Act, 1983. The order of the Supreme Court referred to by the D.R. does not go into the question of assessability of rice bran oil. 7. emsp The appeal is accordingly allowed and the impugned order set aside.
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