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2009 (6) TMI 662 - AT - CustomsClassification - Appellants have declared the imported items as “Crude Palm Oil (Industrial grade)” - However, the appellants took a stand that since the goods imported by them did not fulfil the criteria of definition of Crude Palm Oil given in the Notification No. 120/2003-Cus, and Para 7 of the Circular of Notification No. 85/2003, the imported product has to be classified under CTH 1511 90 90 - In this case Commissioner has rightly observed that in first instance, the goods have to be classified based on the tariff heading and the description - In that case the appellants had also claimed that there is nothing on record to show that the assessable value, acid value and Carotene oil in question conforming to the definition of Crude Palm Oil contained in Notification No. 120/2003-Cus and therefore, it has to be classified as Palm Oil within group - find that the Commissioner has followed the correct principles of classification and if appellants wanted to claim an exemption, they were required to show that the product imported by them does not fulfil the definition of Crude Palm Oil given in the relevant notification.
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