TMI Blog1999 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for determination in this appeal is whether the appellant was entitled to the benefit of Notification 262/86 with regard to fixed vegetable oil manufactured by it. 2. The notification exempts fixed vegetable oil falling under sub-heading 1503.10 of the Tariff duty subject to the following conditions : (i) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has confirmed the finding of the Assistant Collector that the benefit of the notification could not be available for the reason that the appellant had not shown that the oil was obtained by processed fixed oil extracted by solvent method. 3. The appellant had produced before the Assistant Collector a certificate dated 30-3-1988 of the Director, Directorate of Vanaspati, Vegetable Oils and Fats, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (sic) 16-32-89-SC, dated 29-3-1990 of the Ministry of Civil Supplies which is quoted in support seems to refer to the Excise Rebate Scheme and not to this notification. It is settled law that it is not permissible to read beyond the plain words of the notification to go into intention. [See Hemraj Govardhandas v. Union of India - 1978 (2) E.L.T. (J 350)]. 5. The Collector (Appeals) finds that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of which the rebate is claimed was in fact manufactured out of unprocessed rape seed oil obtained by solvent extraction method. He, however, undertakes to establish before the Assistant Commissioner within two months from today. 7. Accordingly we allow the appeal and set aside the impugned order. The Assistant Commissioner shall pass orders on the eligibility of refund according to law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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