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Since the commodity in question is covered by two entries, specific entry “vegetable oil“ will prevail over entry “edible and oilcake“ and therefore, the commodity in question is taxable under Entry 2331 i.e. “Vegetable oil including gingili oil and bran oil“- HC
Since the commodity in question is covered by two entries, specific entry “vegetable oil“ will prevail over entry “edible and oilcake“ and therefore, the commodity in question is taxable under Entry 2331 i.e. “Vegetable oil including gingili oil and bran oil“- HC
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