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2018 (7) TMI 279 - AT - CustomsConcessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - the assessee’s contention is that the imported goods are classifiable under CTH 1511 10 00 as “Crude Palmolein” as per description of chapter headings of Customs Tariff and as per HSN Explanatory Notes, Whereas the Revenue’s contention that classification of crude palmolein should be as per 2.8 of CODEX Standard prescribed for vegetable oil and as per notification at Sl. No. 34 of 21/2002 and Board’s Circular No. 85/2003, dated 24-9-2003. Held that:- It is settled law that for classification of any imported goods, the principle and guidelines laid out in General Interpretative Rules for classification should be followed and the description given in chapter sub-heading and chapter notes, section note should be the criteria. The description given in Sl. No. 34 of Notification 21/2002 specifying values is only for giving exemption to specified goods. Classification given in Circular No. 85/2003, dated 24-9- 2003 cannot be taken as criteria for classifying the goods under the Customs Tariff. There is no dispute on the fact that the goods imported are Crude Palmolein (Edible Grade). It is also not disputed in the impugned order that the appellant is a manufacturer of refined oil and the imported crude palmolein is further refined after clearance and sold for human consumption. When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and there is no specific chapter note or HSN Explanation specifying criteria of acid value or carotenoid content for classifying the crude oil, therefore the goods imported are appropriately classifiable under Chapter 1511 10 00 of CTH and any specific description given under Sl. No. 34 of Notification 21/2002 for the purpose of exemption cannot be taken as criteria for classification of the product under Chapter Heading 1511 90 90 as “Others”. Tribunal’s Co-ordinate Bench in the case of Gujarat Ambuja Exports v. CC, Kandla [2009 (6) TMI 662 - CESTAT, AHMEDABAD] on an identical issue of classification of import of crude palmolein, has dealt the issue in depth and discussed the Board’s circular and referred to HSN Explanatory Notes and held that imported goods are classifiable under CTH 1511 10 00 and not under CTH 1511 90 90. The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - appeal allowed - decided in favor of appellant.
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