Home Case Index All Cases Customs Customs + AT Customs - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 873 - AT - CustomsClassification of soyabean oil – by-product in the course of manufacture of lecithin – SEZ unit - classified under Customs Tariff heading 15079090 as other than crude oil - classified under 15071000 as crude oil, whether or not degummed – Held that: - the essence of the dispute is that the soya oil emerging as a by-product continues to be a crude soya oil even though it has undergone many chemical process during the course of manufacture of lecithin powder. Admittedly, it is not of edible grade. However, that is not the only reason for classifying it as crude oil. The nature of the product has to be arrived at by its chemical quality and standards, if any, applicable to them. The lower authority examined the nature of the product as per the chemical report; applied the parameters mentioned in Indian Standards specification. Thereafter the findings were recorded to the effect that the impugned product is to be correctly classified as “crude oil, whether or not degummed" – appeal dismissed – decided against Revenue.
|