https://www.taxtmi.com/caselaws?id=81528 The Tribunal rejected the reference request to the High Court under Sec. 130(1) of the Customs Act regarding the classification of imported goods as "Soap Raw Material" or "Palm Fatty Acid." The Tribunal upheld the decision that the imported item, with a predominant content of Palm Fatty Acid, was correctly classified as Palm Fatty Acid under Policy AM 1981. The use of predominant content as the classification criterion was deemed valid, and the request for reference was denied based on established criteria and factual analysis. en-us Tue, 12 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81528 The Tribunal rejected the reference request to the High Court under Sec. 130(1) of the Customs Act regarding the classification of imported goods as "Soap Raw Material" or "Palm Fatty Acid." The Tribunal upheld the decision that the imported item, with a predominant content of Palm Fatty Acid, was correctly classified as Palm Fatty Acid under Policy AM 1981. The use of predominant content as the classification criterion was deemed valid, and the request for reference was denied based on established criteria and factual analysis. Case-Laws Customs Tue, 12 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81528