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“08. But in the case of hydrogenated oil which is prepared from refined oil by the process of passing hydrogen into heated oil in the presence of a catalyst (usually finely powdered nickel), two atoms of hydrogen are absorbed. A portion of the oleic acid which formed a good part of the content of the groundnut oil in its raw states in(sic.) 11 converted, by the absorption of the hydrogen atoms, into stearic acid and it is this which gives the characteristic appearance as well as the semi-solid condition which it attains. In the language of the Chemist, an inter- molecular or configurational chemical change takes place which results in the hardening of the oil. Though it continues to be the same edible fat that it was before the hardening, and its nutritional properties continue to be the same, it has acquired new properties in that the tendency to rancidity is

19. In the same line, this Court in Alladi Venkateswarlu (supra), has given an expanded definition to ‘rice obtained from paddy that has met tax under the Act’ to include parched rice and puffed rice within the term ‘rice’ as it had not changed its identity so as to not be describable as ‘rice’ at all. A broad interpretation was, thus sought to be given by applying the ‘common sense’ rule of interpretation. Similarly, this Court in Tungabhadra Industries Ltd (supra) observed that even if an inter-molecular or configurational chemical change takes place which results in hardening of the oil, its nutritional properties continue to be the same. Moreover, even if it acquires new properties, in the sense that the tendency to turn rancid is greatly removed and it is easier to transport, ‘hydrogenated groundnut oil’ was held not to be excluded from the original Entry of ‘groundnut oil’.