https://www.taxtmi.com/caselaws?id=115532 Soya gum and soya soap generated during purification of crude soya oil were held classifiable under Heading 15.07, not Heading 23.01, because they were oily or mucilaginous residues arising from oil purification rather than residues or waste from the extraction stage of soyabeans. The tariff notes for Heading 15.07, which cover residues from the treatment of fatty substances and soap-stocks used in soap manufacture, matched the character and end use of the goods. Revenue's classification under Heading 23.01 was therefore rejected. en-us Wed, 27 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115532 Soya gum and soya soap generated during purification of crude soya oil were held classifiable under Heading 15.07, not Heading 23.01, because they were oily or mucilaginous residues arising from oil purification rather than residues or waste from the extraction stage of soyabeans. The tariff notes for Heading 15.07, which cover residues from the treatment of fatty substances and soap-stocks used in soap manufacture, matched the character and end use of the goods. Revenue's classification under Heading 23.01 was therefore rejected. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115532