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2018 (10) TMI 308 - AAR - GSTClassification of goods - RBD Palm Stearin - Whether RBD Palm Stearin would fall under Chapter 1511 – ‘Palm Oil and its fractions, whether or not refined but not chemically modified’ or under Chapter 382311 ‘Industrial monocarboxylic fatty acid, acid oils from refining, stearic acid, Palm Stearin? Held that:- Now there is specific Tariff Item 1511 90 30 for ‘Refined bleached deodorized palm stearin’. Therefore, the product ‘Refined bleached deodorized palm stearin’ is classifiable under Chapter Heading 1511 with Tariff Item 1511 90 30 in view of Rule 1 and Rule 3(a) of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 - It is observed that CBEC Circular No. 81/2002-Customs dated 3.12.2002 was issued in the context of the then existing entries in the First Schedule to the Customs Tariff Act, 1975. Similarly, in the judgement of Hon’ble Supreme Court, in the case of Commissioner of Central Excise, Customs & Service Tax, Vishakhapatnam Vs. Jocil Ltd. [2010 (12) TMI 24 - SUPREME COURT OF INDIA], it was held that ‘palm stearin’ is specifically identified in Chapter sub-heading No. 3823 11 as ‘Palm Stearin’, and further differentiated as ‘Crude’ and ‘RBD’ in sub-heading Nos. 3823 11 11 and 3823 11 12 respectively. Ruling:- The product Refined Bleached Deodorised Palm Stearin, supplied by M/s. Gokul Agro Resources Ltd. is classifiable under Heading 1511.
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