Home Case Index All Cases Customs Customs + AT Customs - 2008 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 223 - AT - CustomsRefined vegetable oil – import - whether classifiable under heading 15.16 or heading 15.11 - revenue is unable to show that no hydrogenation was undertaken at foreign supplier’s end – revenue’s submission that goods imported contains “noleic acid”, hence goods are not partially hydrogenated, is rejected – presence of “nickel, sesame oil & Vitamin A”, prove that goods is Hydrogenated Vegetable Oil (HVO), not Refined palm oil (RPO) - classification under heading 15.16 is justified
|