https://www.taxtmi.com/caselaws?id=331489 Soyabean oil emerging as a by-product in the manufacture of lecithin powder was held to remain classifiable under Heading 15071000 as crude oil, whether or not degummed, rather than under the residual Heading 15079090. The classification dispute turned on the product's chemical nature and the manufacturing record, which showed that the oil continued to be crude soyabean oil despite processing for lecithin powder. Its not being edible grade was not enough to place it in the other heading, and the Revenue failed to produce evidence displacing the earlier technical findings supporting crude oil classification. en-us Mon, 01 Aug 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331489 Soyabean oil emerging as a by-product in the manufacture of lecithin powder was held to remain classifiable under Heading 15071000 as crude oil, whether or not degummed, rather than under the residual Heading 15079090. The classification dispute turned on the product's chemical nature and the manufacturing record, which showed that the oil continued to be crude soyabean oil despite processing for lecithin powder. Its not being edible grade was not enough to place it in the other heading, and the Revenue failed to produce evidence displacing the earlier technical findings supporting crude oil classification. Case-Laws Customs Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331489