https://www.taxtmi.com/caselaws?id=172067 Imported used vegetable oil or fried oil found unfit for human consumption was held not classifiable under Chapter 15 of the Customs Tariff Act. The classification principle applied was that Chapter 15 covers animal or vegetable fats, oils and waxes only where the goods answer to edible oil characteristics. Chemical examination described the goods as an oily liquid other than acid oil, and the food laboratory found them to be mixtures of vegetable oils unfit for human consumption. On that factual basis, the goods could not be treated as edible oil, so classification under Chapter 15 was unsustainable. en-us Wed, 07 Aug 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172067 Imported used vegetable oil or fried oil found unfit for human consumption was held not classifiable under Chapter 15 of the Customs Tariff Act. The classification principle applied was that Chapter 15 covers animal or vegetable fats, oils and waxes only where the goods answer to edible oil characteristics. Chemical examination described the goods as an oily liquid other than acid oil, and the food laboratory found them to be mixtures of vegetable oils unfit for human consumption. On that factual basis, the goods could not be treated as edible oil, so classification under Chapter 15 was unsustainable. Case-Laws Customs Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172067