https://www.taxtmi.com/caselaws?id=210239 Imported goods were correctly classifiable as Sulphonated Fish Oil under chapter sub-heading 34029020 because the department did not discharge the burden of proving a different classification. The chemical examiner's report identified the goods as preparations containing Sulphonated Fish Oil and additives, but did not specify the additives or show that they displaced the essential character of the product. Technical opinion on one product also supported its identity as Sulphonated Fish Oil. End use for fat liquoring could not override the tariff description unless the goods first fell outside that heading. Applying Rule 3(a) of the Customs Tariff Interpretation Rules, the more specific description prevailed over the less specific heading. en-us Tue, 21 Jun 2011 00:00:00 +0530 Wed, 26 Jun 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210239 Imported goods were correctly classifiable as Sulphonated Fish Oil under chapter sub-heading 34029020 because the department did not discharge the burden of proving a different classification. The chemical examiner's report identified the goods as preparations containing Sulphonated Fish Oil and additives, but did not specify the additives or show that they displaced the essential character of the product. Technical opinion on one product also supported its identity as Sulphonated Fish Oil. End use for fat liquoring could not override the tariff description unless the goods first fell outside that heading. Applying Rule 3(a) of the Customs Tariff Interpretation Rules, the more specific description prevailed over the less specific heading. Case-Laws Customs Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210239