https://www.taxtmi.com/caselaws?id=266914 Imported crude palmolein qualified as edible-grade oil only if it satisfied both the acid value and the prescribed carotenoid concentration standards under the relevant tariff note and customs notification. Although the goods met the acid value requirement, the decisive failure was non-compliance with the carotenoid range, which was treated as essential for concessional classification. Following the Tribunal's earlier view in the assessee's own case, the goods were held not to meet the edible-grade standard and therefore did not qualify for the claimed customs notification benefit, with the Revenue's position prevailing. en-us Wed, 15 Jul 2015 00:00:00 +0530 Tue, 27 Oct 2015 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266914 Imported crude palmolein qualified as edible-grade oil only if it satisfied both the acid value and the prescribed carotenoid concentration standards under the relevant tariff note and customs notification. Although the goods met the acid value requirement, the decisive failure was non-compliance with the carotenoid range, which was treated as essential for concessional classification. Following the Tribunal's earlier view in the assessee's own case, the goods were held not to meet the edible-grade standard and therefore did not qualify for the claimed customs notification benefit, with the Revenue's position prevailing. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266914