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2017 (1) TMI 913 - AT - CustomsClassification of imported crude palm oil - classifiable under Chapter Heading 1511100 or under 15119090 - the goods which are imported are classifiable under 1511 and the CRCL report clearly records that the sample is “raw grade palm oil” - Held that: - raw grade palm oil would mean it is crude oil and merits classification under 15111000 and not under 15119090, as crude palm oil which is imported and declared as such. The carotenoid value decreases when the samples are transported for the analysis purposes and there is a delay in testing of samples - there is a delay of 14, 18 and 38 days in testing the samples by the authorities concerned, which would definitely affect the carotenoid value in the sample. The appellant is eligible for the benefit of reduced rate of customs duty as per N/N. 21/2002-Cus. as the products imported by them are classifiable under chapter heading 15111000 - appeal allowed - decided in favor of appellant.
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