https://www.taxtmi.com/caselaws?id=75272 Classification of imported crude palm stearin depends on whether the product is mainly triglycerides of fatty acids or free fatty acids. The text explains that the chemical examiner's report was inconclusive on ester value and overall composition, while the load port analysis showed ester and saponification values supporting triglycerides. It also notes that Circular No. 81/2002-Cus. treats palm stearin under heading 15.11 as basically triglyceride and heading 38.23 as free fatty acids, so proper chemical examination and reliable analytical evidence must govern classification. On that basis, the goods were classified under Chapter Heading 1511.90.90 rather than 3823.11.12. en-us Tue, 24 Feb 2009 00:00:00 +0530 Sat, 03 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75272 Classification of imported crude palm stearin depends on whether the product is mainly triglycerides of fatty acids or free fatty acids. The text explains that the chemical examiner's report was inconclusive on ester value and overall composition, while the load port analysis showed ester and saponification values supporting triglycerides. It also notes that Circular No. 81/2002-Cus. treats palm stearin under heading 15.11 as basically triglyceride and heading 38.23 as free fatty acids, so proper chemical examination and reliable analytical evidence must govern classification. On that basis, the goods were classified under Chapter Heading 1511.90.90 rather than 3823.11.12. Case-Laws Customs Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75272