https://www.taxtmi.com/caselaws?id=124311 The case involved the classification of imported "Mixed Fatty Acid Oils" under the Customs Tariff Heading (CTH). The dispute centered on whether the goods should be classified under CTH 15180039 or 15180040. The majority decision classified the goods under CTH 15180040, contrary to the Commissioner (Appeals) who upheld the classification under CTH 15180039. The final order followed the majority decision, resulting in the goods being classified under CTH 15180040. The Revenue's appeals were allowed, leading to a different duty structure and penal actions against the importer for misdeclaration. en-us Wed, 17 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 17:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124311 The case involved the classification of imported "Mixed Fatty Acid Oils" under the Customs Tariff Heading (CTH). The dispute centered on whether the goods should be classified under CTH 15180039 or 15180040. The majority decision classified the goods under CTH 15180040, contrary to the Commissioner (Appeals) who upheld the classification under CTH 15180039. The final order followed the majority decision, resulting in the goods being classified under CTH 15180040. The Revenue's appeals were allowed, leading to a different duty structure and penal actions against the importer for misdeclaration. Case-Laws Customs Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124311