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2016 (1) TMI 624 - AT - CustomsClassification of import of RBD Palmolein Mixture from Sri Lanka - Country of Origin - edible mixture or not - classifiable under CTH 15.17 or under 15.18 - benefit of exemption Notification No.26/2000-Cus - Held that:- there is no doubt that the goods (palmolein oil CTH 1511) imported into Sri Lanka had undergone a change at four digit level vis-a-vis the goods exported to India classifiable under 15.17. Further, in the wake of test report of FDA, the Commissioner's observation that the goods did not conform to the standards laid down under Item A-17.15 of Appendix B of PFA Rules, is without any basis. Incidentally, even if the classification is taken as CTH 15.18 even then the Country of Origin requirements remain satisfied and therefore for the purpose of assessment of duty this controversy/contention regarding classification of the impugned goods is not of any consequence though in the light of the analysis above, we are of the view that the appellant has been able to demonstrate that the classification CTH 15.18 (instead of 15.17) shown by the exporter in the invoice was pure oversight. Ld. Adjudicating authority has acknowledged that certificate of country of origin has been issued by competent Sri Lankan authority certifying that the value of non-originating material is 54.23% which is less than the 65% of FOB value of the goods which conforms to the requirement of Rule 7(b) of DOO Rules, 2000. From the foregoing discussion it is also evident that as per the requirement under Rule 7(b) of DOO Rules, 2000, non-originating materials were sufficiently processed so as to result in a different classification at the 4 digit level of the Harmonized Commodity Description and Coding System. Appellant satisfied the requirement of Country of Origin as stipulated in the DOO Rules, 2000 and therefore, was entitled to the benefit of Notification No.26/2000-Cus. - Decided in favor of assessee.
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