https://www.taxtmi.com/caselaws?id=3121 The Tribunal ruled in favor of the appellant, finding that Palm Fatty Acid Distillate (PFAD) qualified as an industrial fatty acid under the customs notification. The appellant's compliance with the notification conditions was upheld, allowing them to import crude palm oil at a concessional rate for manufacturing industrial fatty acids. The demand for differential duty, interest, and penalties was dismissed, and the appeal was granted with consequential relief. The issue of limitation was not addressed, given the decision's merit-based nature. en-us Fri, 12 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3121 The Tribunal ruled in favor of the appellant, finding that Palm Fatty Acid Distillate (PFAD) qualified as an industrial fatty acid under the customs notification. The appellant's compliance with the notification conditions was upheld, allowing them to import crude palm oil at a concessional rate for manufacturing industrial fatty acids. The demand for differential duty, interest, and penalties was dismissed, and the appeal was granted with consequential relief. The issue of limitation was not addressed, given the decision's merit-based nature. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3121