https://www.taxtmi.com/caselaws?id=264149 Tariff classification of imported crude palm oil is governed by the tariff heading, chapter notes, section notes and HSN Explanatory Notes; an exemption notification cannot alter the scope of the tariff entry. On that basis, crude palm oil was treated as classifiable under CTH 15111000, with exemption eligibility under Sl. No. 29 of Notification No. 21/2002-Cus., and classification under CTH 15119090 was rejected. For assessable quantity, the ullage-based circular applied only where liquid cargo was discharged directly into shore tanks; where goods were transferred to tankers and weighed at the port under Customs supervision, the actual quantity loaded was the correct basis. en-us Thu, 10 Sep 2015 00:00:00 +0530 Sat, 15 Oct 2016 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264149 Tariff classification of imported crude palm oil is governed by the tariff heading, chapter notes, section notes and HSN Explanatory Notes; an exemption notification cannot alter the scope of the tariff entry. On that basis, crude palm oil was treated as classifiable under CTH 15111000, with exemption eligibility under Sl. No. 29 of Notification No. 21/2002-Cus., and classification under CTH 15119090 was rejected. For assessable quantity, the ullage-based circular applied only where liquid cargo was discharged directly into shore tanks; where goods were transferred to tankers and weighed at the port under Customs supervision, the actual quantity loaded was the correct basis. Case-Laws Customs Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264149