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2023 (4) TMI 697 - AAR - GSTClassification of goods - lamp oil (trade name - Deepa Jyothi Lamp Oil) - to be classified under tariff heading 15.18 or not - HELD THAT:- It is evident that RBD Palmolein Oil is covered under tariff heading 1511 90 20. Further, Chapter Heading 1518 provides for classification of ‘Inedible Mixtures or preparations of vegetable oils or of fractions’. Refined Bleached Deodorised (RBD) Palmolein Oil is a fraction of Palm Oil obtained by a process called fractionation. The Applicant has stated that they have proposed to market one of their RBD Palmolein which is of edible grade without changing its basic and essential character as Mahara Jyothi, which is intended to be introduced as lamp oil - from the submissions of the applicant it is evident that Mahara Jyothi is nothing but edible RBD Palmolein. Though the Mahara Jyothi is marketed as lamp oil, classification can be done only as per the contents of the item and not as per the end use, unless it is specifically mentioned so. Therefore, as per the provisions of Chapter 15 of the CTA, RBD Palmolein Oil is covered under tariff heading 1511 90 20. It is found that in a AAR ruling in the case of M/s Sri Kanyakaparameshwari Oil Mills [[2019 (7) TMI 619 - AUTHORITY FOR ADVANCE RULING, KARNATAKA]] it was held that Deepam Oil which was an inedible mixture of Gingelly oil, Palmolein oil and rice bran oil intended to use as lighting lamp for God, was classifiable under Chapter Heading 1518. As indicated in Para 5.4, Chapter Heading 1518 provides for classification of ‘Inedible Mixtures or preparations of vegetable oils or of fractions’ - But in the instant case, the Mahara Jyothi oil is neither a mixture of one or more oils nor is it inedible. It is an edible RBD Palmolein and hence, the ruling of AAR in the above cited case is distinguishable. In as much as the said Mahara Jyothi oil, as per the submissions of the applicant, is edible and is RBD Palmolein without any additives or mixture of other oils, it is rightly classifiable under 1511 90 20.
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