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of Classification of goods - lamp oil (trade name - Deepa Jyothi Lamp Oil) - Though the Mahara Jyothi is marketed as lamp oil, classification can be done only as per the contents of the item and not as per the end use, unless it is specifically mentioned so. Therefore, as per the provisions of Chapter 15 of the CTA, RBD Palmolein Oil is covered under tariff heading 1511 90 20. - AAR
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