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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of palm stearin requires chemical distinction between triglyceride fractions and free fatty acids for correct tariff assignment.</h1> Palm stearin as a fraction of palm oil composed essentially of triglycerides (glycerides/esters of fatty acids) should be classified as a vegetable fat/oil fraction, whereas stearine/stearic acid products that are free or mixed monocarboxylic fatty acids are classifiable as industrial fatty acids. Triglycerides and free fatty acids are chemically distinguishable by tests such as the ester value. Goods declared as 'palm stearin' or 'crude palm stearin' may be chemically examined to verify their nature before tariff classification.

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