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2018 (4) TMI 99 - AT - Central ExciseExcisability - Conversion of imported oil into edible oil - Revenue entertained a view that the respondent's final product is refined vegetable oil inasmuch as all the processes laid down under the Prevention of Food Adulteration Act, 1954 stands adopted by them - Held that: - the appellate authority's reliance on the laboratory test report conducted by Revenue itself at the time of import of the goods is appropriate. As far the said report, the imported oil can never be converted into edible oil and the said report defaces the Revenue's entire stand - Revenue in their memo of appeal has not advanced any arguments to rebut the above findings of Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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