https://www.taxtmi.com/caselaws?id=181849 Imported goods were held, on testing, to be classifiable as fat liquor under CTH 34.03 rather than sulphonated fish oil under CTH 34.02 because their composition contained ingredients beyond sulphonated fish oil. The same classification approach was applied as in an earlier Tribunal decision on identical goods, and that reasoning was followed. On that basis, the exemption claimed under Notification No. 17/2001 was not available, because the goods fell within the fat liquor heading and not the notified product description. en-us Fri, 24 Sep 2010 00:00:00 +0530 Tue, 18 Apr 2017 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181849 Imported goods were held, on testing, to be classifiable as fat liquor under CTH 34.03 rather than sulphonated fish oil under CTH 34.02 because their composition contained ingredients beyond sulphonated fish oil. The same classification approach was applied as in an earlier Tribunal decision on identical goods, and that reasoning was followed. On that basis, the exemption claimed under Notification No. 17/2001 was not available, because the goods fell within the fat liquor heading and not the notified product description. Case-Laws Customs Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181849