Tariff classification of fractionated sal oil: non-edible sal olein and sal stearine fell under the specific oil entry, not the residuary item.

Sal olein and sal stearine, obtained by fractionation of sal oil into liquid and solid portions and stated to be unfit for human consumption, retained the character of vegetable non-essential oil. Applying earlier decisions on similar non-edible hydrogenated or fractionated oils, the Tribunal treated the specific tariff entry as prevailing over the residuary entry. The goods were therefore classifiable under Tariff Item 12 and not under Tariff Item 68 for central excise duty.

---

---

Issues: Whether sal olein and sal stearine were classifiable under Tariff Item 12 as vegetable non-essential oils or under the residuary Tariff Item 68 for the purpose of central excise duty.

Analysis: The products were obtained by fractionation of sal oil into liquid and solid portions and were stated to be not fit for human consumption. The Tribunal applied the ratio of earlier decisions holding that similar hydrogenated or fractionated oils, when not edible, continued to fall under the specific oil entry and not the residuary entry. On that approach, the character of the goods remained that of vegetable non-essential oil rather than goods attracting the residuary tariff item.

Conclusion: Sal olein and sal stearine were held classifiable under Tariff Item 12 and not under Tariff Item 68, in favour of the assessee.

---