Arham Petrochem Pvt Ltd vs Ahmedabad-Ii on 5 October, 2023
The Appellate Tribunal in its impugned order by a majority decision had
held that process of dehydration of castor oil does not result in oil
losing identity and that the conversion of the castor oil into dehydrated
castor oil will not result into a new, different and separate commercial
product and it will not change the classification of the product under
Tariff Item 12 of the erstwhile Central Excise Tariff and the same would
be eligible for benefit of Notification No. 69/84-C.E.
In CCE Kanpur vs. Bajrang Petrochemicals Private Limited 2017(4)
GSTL 397 (TRI All) held as per the caption as under: