Customs classification of imported acid oil under the specific tariff heading denied exemption under the applicable notification.

Imported acid oil was classifiable under Tariff Heading 15.08/13 as acid oil from refining because classification under Rule 1 follows the terms of the heading and, under Rule 3(a), the most specific description prevails over a general one. Classification under the Central Excise Tariff or for I.T.C. purposes did not control customs classification, as the relevant enactments operate separately. The goods were therefore correctly assessed under the specific customs entry, and the benefit of Notification No. 42/79-Cus. was denied.

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Issues: Whether imported acid oil was classifiable under Tariff Heading 15.08/13 of the Central Tariff Act, 1975 for the purpose of basic customs duty and whether the assessee was entitled to the benefit of Notification No. 42/79-Cus., dated 1-3-1979.

Analysis: Tariff Heading 15.08/13 specifically covered acid oil from refining. Under Rule 1 of the Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, classification is to be determined according to the terms of the heading, and under Rule 3(a), the most specific description prevails over a general description. The imported goods were therefore classifiable under the specific customs tariff entry. Classification under the Central Excise Tariff or for I.T.C. purposes did not control customs classification, as the Customs Act and the Central Excises and Salt Act operate as separate enactments.

Conclusion: The imported acid oil was correctly assessed under Tariff Heading 15.08/13 of the Central Tariff Act, 1975, and the benefit of Notification No. 42/79-Cus., dated 1-3-1979 was rightly denied.

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