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2015 (10) TMI 2188 - CESTAT BANGALOREClassification of goods – Crude Palmolein – Assessee classified goods under the category of edible grade with sub-heading No. 15119090 chargeable to BCD 70% - Assistant Commissioner classified the goods as Crude Palmolein (other than Edible Grade) under sub-heading 15111000 chargeable to BCD @100%, SAD 4% at Tariff rate of $532 Pmt – Held That:- Commissioner (Appeals) has granted relief to assessee by finding faults with the order of the Assistant Commissioner and referring to certain lacuna in the order – Matter stands decided against the assessee in their own case Arani Agro Oil Indus. Ltd. Vs. Commissioner of C.Ex. & Cus, Visakhapatnam [2009 (12) TMI 398 - CESTAT, BANGALORE] - Imported crude palm oil was not entitled to benefit of notification 40/2001-Cus dated 13.7.2001 – Impugned order of the Commissioner (Appeals) set aside – Decided in favour of Revenue.
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