https://www.taxtmi.com/caselaws?id=355775 Imported Palm Stearin is classified under Chapter 38.22, not Chapter 15.11, because tariff classification must follow the specific statutory entry in the amended tariff schedule. The Tribunal applied the Supreme Court's binding approach that chemical composition, CBEC circulars, and laboratory opinions cannot override an express tariff enumeration. On that basis, the earlier classification under Chapter 15.11 was displaced and the impugned order was liable to be set aside. The controlling principle is that where the tariff specifically names the goods, the express entry governs classification. en-us Mon, 22 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355775 Imported Palm Stearin is classified under Chapter 38.22, not Chapter 15.11, because tariff classification must follow the specific statutory entry in the amended tariff schedule. The Tribunal applied the Supreme Court's binding approach that chemical composition, CBEC circulars, and laboratory opinions cannot override an express tariff enumeration. On that basis, the earlier classification under Chapter 15.11 was displaced and the impugned order was liable to be set aside. The controlling principle is that where the tariff specifically names the goods, the express entry governs classification. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355775