- (1.) AFTER hearing the Counsel for the parties, we are of the opinion that the Judgment of the High Court calls for no interference. It is now sought to be contended by the learned Counsel for the Appellant that the hydrogenated oil which was manufactured by the Appellant was meant for being used in the manufacture of soap and did not fall under Tariff Item No. 13. The High Court has held, and there is no dispute in this regard, that the Appellant had cleared the hydrogenated oil by claiming that it fell under Tariff Item No. 13. Having taken the advantage of that, it is not open to the Appellant to resile from the said stand and say to the contrary that the item in question did not fall under Tariff Item No. 13. The High Court, in our opinion, rightly came to the conclusion that the Appellant was not entitled to claim the benefit of the exemption notification in question. The appeal is dismissed. No costs.;