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TMI Blog1998 (6) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Gowri Shankar, Member (T)]. - We are concerned in these three appeals with the applicability of Notification 115/75. This notification inter alia exempts (other than fixed vegetable oils of Heading 1503 and vegetable fats and oils of Heading 15.03) and manufactured in factories covered by oil mill and solvent extraction industry from payment of duty. Appellant in its fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t January, 1979 issued by the Guntur Collectorate explains the soapstock falling under Tariff Item No. 68 of the Central Excise Tariff obtained as a by product in the preparation of oil which itself has been produced by milling or solvent extraction method would be covered by the exemption. Reference to "preparation of oil which has been produced" is significant here. The contents of this letter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is outside the purview of this trade notice. He points to the sentence in the second trade notice which suggest that premises where an operation subsequent to such refining etc. takes place may have to be treated as separate factory and licensed accordingly. 6. However, appellants's factory was not so licensed. It was licensed as a single unit. This line in the subsequent trade notice does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action industry. That argument may perhaps be valid for such factory which only undertakes such downstream processes. If in the premises of the same factory oil is extracted and refined and the refined oil is hydrogenated, it would be unreasonable to seek to divide a portion of the factory into one which form part of the solvent extracting industry and another which does not. Such a factory would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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