https://www.taxtmi.com/circulars?id=6470 Classification of a blended oil of raw groundnut oil and refined cottonseed oil turns on which oil gives the essential character under Rule 3(b) of the Rules for Interpretation; absent chemical analysis it may be classifiable under either component's heading. In either case the blend attracts a nil rate of duty provided it has not been hardened for human consumption; hardened mixtures are classed with hardened edible fats and receive the duty treatment applicable to hardened oils. en-us Tue, 04 Sep 1990 00:00:00 +0530 Fri, 03 Jul 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6470 Classification of a blended oil of raw groundnut oil and refined cottonseed oil turns on which oil gives the essential character under Rule 3(b) of the Rules for Interpretation; absent chemical analysis it may be classifiable under either component's heading. In either case the blend attracts a nil rate of duty provided it has not been hardened for human consumption; hardened mixtures are classed with hardened edible fats and receive the duty treatment applicable to hardened oils. Circulars Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6470