Central Excise - Classification/excisability of blended oil obtained by mixing of raw groundnut oil and refined cotton seed oil - Clarification regarding
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Classification of blended oils: essential character determines heading; duty nil unless the blend has been hardened for human consumption. Classification of a blended oil of raw groundnut oil and refined cottonseed oil turns on which oil gives the essential character under Rule 3(b) of the Rules for Interpretation; absent chemical analysis it may be classifiable under either component's heading. In either case the blend attracts a nil rate of duty provided it has not been hardened for human consumption; hardened mixtures are classed with hardened edible fats and receive the duty treatment applicable to hardened oils.
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.
Classification of blended oils: essential character determines heading; duty nil unless the blend has been hardened for human consumption.
Classification of a blended oil of raw groundnut oil and refined cottonseed oil turns on which oil gives the essential character under Rule 3(b) of the Rules for Interpretation; absent chemical analysis it may be classifiable under either component's heading. In either case the blend attracts a nil rate of duty provided it has not been hardened for human consumption; hardened mixtures are classed with hardened edible fats and receive the duty treatment applicable to hardened oils.
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