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Definition :

All sorts, the words 'all sorts' have been used to make it clear that 'vegetable non-essential oils' whether raw or refined and from whatever raw material produced will be liable to excise duty. Refined oil is one sort; raw oil is another sort, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 781 (795). [Control Excise and Salt Act, (10 of 1944) Sch. I item 12