TMI Blog1974 (8) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... mustard oil comes within the ambit of Item 13 in first schedule to the Central Excises and Salt Act, 1944. This Item was introduced by the Finance Act of 1956 and is to the following effect : Vegetable Non-essential Oil-all sorts, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. 2. The petitioners had been manufacturers of mustard oil by aid of power at the material time and with the introduction of the above item, they had to take out a licence for manufacture of mustard oil which according to the authorities became subject to excise duty at the rate of ₹ 75 per ton, thereafter increased from time to time. In the Finance Act, 1960, this item was renumbered as item No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential cooking medium in many parts of India, so that it was not vegetable non-essential oil. (ii) Vegetable non-essential oil was vague and indefinite and incapable of being applied to mustard oil without more. (iii) Taxing statute must be guided by its language and if such language was doubtful, interpretation must be made in favour of assessee. 6. The learned Judge found that essential oil is a well known expression in chemical technology. It meant ethereal, volatile or essential oils so called because they represented quintessence of the order and flavour of the botanical different in composition and proportions from fatty or fixed oils (Enyclopaedia of Chemical Technology Vol. 9/569). 7. It was further stated on the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an never be used as description of physical and chemical properties. Further the user of mustard oil should have been taken into account which was an essential commodity. He further submitted that issuance of the press note would indicate that there was vagueness in the description. For these reasons it was submitted that the learned Judge was in error in holding that mustard oil was within the ambit Item 23 and later on item 12 of the First Schedule to the said Act. 10. Compact Edition of Oxford English Dictionary, Vol. 1, 1971, page 72 describes oils as follows: The oil constitute a very large of natural substances of animal, vegetable or mineral origin. They are divided into three classes : Fatty or fixed oils or animal of vege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our purview. That being the position on the definition of oil given in the ordinary dictionary, it is obvious that vegetable non-essential oil will mean oil which is not included within its definition as essential or volatile oil. Accordingly and for reasons given by the learned Judge we are of opinion that there is no vagueness in the definition as contended by the petitioners. The learned Judge was correct in holding that mustard oil was rightly included within the ambit of Item 23 and later on Item 12 in the First Schedule to the said Act and extensive use of mustard oil will not make it essential oil which has a technical meaning. The rules were rightly oil which has a technical meaning. The rules were rightly discharged in the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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