Tariff classification of palm stearin clarified: crude palm stearin to be assessed under the specified Customs Tariff subheading. Goods declared as Crude Palm Stearin are to be assessed under the Customs Tariff heading applicable to palm stearin treated as fatty acid mixtures; identification must follow Rule 3(a) of the General Rules for the Interpretation, resorting to essential character only if identification is impossible. The prior Board Circular providing alternate assessment guidance is withdrawn and pending cases should be finalised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification of palm stearin clarified: crude palm stearin to be assessed under the specified Customs Tariff subheading.
Goods declared as Crude Palm Stearin are to be assessed under the Customs Tariff heading applicable to palm stearin treated as fatty acid mixtures; identification must follow Rule 3(a) of the General Rules for the Interpretation, resorting to essential character only if identification is impossible. The prior Board Circular providing alternate assessment guidance is withdrawn and pending cases should be finalised accordingly.
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