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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