https://www.taxtmi.com/caselaws?id=337833 The Tribunal ruled in favor of the appellant, classifying the imported goods as crude palm oil (CPO) under Chapter Heading 15111000 for concessional duty rate eligibility. The delay in testing the samples was deemed significant, impacting the carotenoid value and supporting the appellant's claim. The appellant's challenge against the higher duty rate classification under 15119090 was successful, resulting in the appeal being allowed, and the impugned order set aside in favor of the appellant to avail the reduced customs duty rate. en-us Thu, 29 Dec 2016 00:00:00 +0530 Thu, 01 Feb 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337833 The Tribunal ruled in favor of the appellant, classifying the imported goods as crude palm oil (CPO) under Chapter Heading 15111000 for concessional duty rate eligibility. The delay in testing the samples was deemed significant, impacting the carotenoid value and supporting the appellant's claim. The appellant's challenge against the higher duty rate classification under 15119090 was successful, resulting in the appeal being allowed, and the impugned order set aside in favor of the appellant to avail the reduced customs duty rate. Case-Laws Customs Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337833