V.T. Raghavachari, Member (J)

1. The appellants, M/s. Vital and Vital Oil Pvt. Limited had obtained licence in Form L-4 for manufacture of Vegetable Non-essential oils, the licence specifying that it extends only to the manufacture of vegetable non-essential oils comprised in Tariff Item 12 of the Central Excise Tariff. By letter dated 12-5-1982 they had requested for addition of hardened rice bran oil, hardened castor oil and hardened linseed oil, to the licence already issued, stating that these items are vegetable non-essential oils for industrial consumption/use only and not for human consumption. The Superintendent of Central Excise wrote to them under letter dated 14-5-1982 that these three products would fall under Tariff Item 68 of the Central Excise Tariff. By letter dated 18-5-1982 the appellants claimed that the three products would be classifiable under Tariff Item 12 only and the reliance of the Superintendent upon the Notification No. 33/63- Central Excise, dated 1-3-1963 as amended was not proper. They enclosed with said letter the details of the process for manufacture of these three commodities and contended that they continued to be vegetable non-essential oil