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of <h1>Imported goods classified as 'fat liquor' not 'Sulphonated Fish Oil' per CTH 34.03. Duty exemption denied.</h1> The Appellate Tribunal CESTAT, Chennai determined that the imported goods were classified as 'fat liquor' under CTH 34.03, not as 'Sulphonated Fish Oil' ... Classification of imported goods - fat liquor or Sulphonated Fish Oil? - benefit of N/N. 17/2001 - Held that: - the issue stands settled against appellant by the Tribunal's decision in the case of Prema Colors and Chemicals vs. CC, Chennai [2008 (7) TMI 166 - CESTAT, CHENNAI], holding that identical goods containing not only sulphonated fish oil but other ingredients, is fat liquor falling for classification under CTH 34.03 - appeal rejected - decided in favor of Revenue. The Appellate Tribunal CESTAT, Chennai found that goods imported by the appellants were 'fat liquor' and not 'Sulphonated Fish Oil' as claimed. The classification of the imported item was under CTH 34.03, not CTH 34.02 as claimed. The benefit of duty exemption under Notification No.17/2001 was denied. The appeal was rejected based on a previous decision regarding similar goods.
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