https://www.taxtmi.com/caselaws?id=368342 The case involved the classification of 'Refined Bleached Deodorized (RBD) Palm Stearin' under the Customs Tariff Act, 1975. The applicant argued for classification under Chapter 1511, citing its use in food applications. Historical data showed prior classification under Chapter 3823. The judgment ruled in favor of the applicant, classifying the product under Heading 1511 post-amendments, considering specific tariff items and interpretation rules. Previous circulars and judgments were deemed inapplicable due to the legislative changes. en-us Thu, 30 Aug 2018 00:00:00 +0530 Wed, 05 Mar 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368342 The case involved the classification of 'Refined Bleached Deodorized (RBD) Palm Stearin' under the Customs Tariff Act, 1975. The applicant argued for classification under Chapter 1511, citing its use in food applications. Historical data showed prior classification under Chapter 3823. The judgment ruled in favor of the applicant, classifying the product under Heading 1511 post-amendments, considering specific tariff items and interpretation rules. Previous circulars and judgments were deemed inapplicable due to the legislative changes. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368342