Classification of Palm Stearin –Reg.

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..... stoms / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs Central Excise. All Director Generals under CBEC. Subject: - Classification of Palm Stearin Reg. Sir / Madam, Attention is invited to Board Circular No. 81/2002-Customs dated 03.12 2002, which clarifies .....

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..... (b) of General Rules for the Interpretation shall be used only if classification under Rule 3(a) fails. The Hon ble Court has opined that the issue of the essential character of the subject matter in question may be resorted to only if identification under Rule 3(a) is impossible. 3. Accordingly, it is clarified that the goods declared as Crude Palm Stearin shall be assessed under CT .....

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