https://www.taxtmi.com/caselaws?id=362971 Tariff classification of imported crude palmolein must follow the tariff entry, chapter notes and HSN Explanatory Notes, and cannot be altered by exemption conditions in a notification. On that basis, the goods were treated as crude oil under Heading 1511 10 00 rather than as other than crude oil. For concessional duty, the relevant question was the condition of the goods at import; delayed testing showing reduced beta carotene content could not override the contemporaneous character of the goods. On the record, the import remained crude palmolein, and the concessional rate was available. en-us Tue, 05 Jun 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362971 Tariff classification of imported crude palmolein must follow the tariff entry, chapter notes and HSN Explanatory Notes, and cannot be altered by exemption conditions in a notification. On that basis, the goods were treated as crude oil under Heading 1511 10 00 rather than as other than crude oil. For concessional duty, the relevant question was the condition of the goods at import; delayed testing showing reduced beta carotene content could not override the contemporaneous character of the goods. On the record, the import remained crude palmolein, and the concessional rate was available. Case-Laws Customs Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362971