https://www.taxtmi.com/caselaws?id=31711 Imported edible oils were treated as hydrogenated vegetable oil under Heading 1516, because the majority found that partial hydrogenation is sufficient for that entry and the Revenue had not proved, by reliable evidence, that the goods were refined palm oil under Heading 1511. Conflicting laboratory reports, the manufacturer's affidavit, seized e-mails and expert cross-examination created doubt, and the absence of measurable trans-fatty acid was held insufficient on its own to displace the claim of hydrogenation. On that basis, the classification adopted by the Revenue, together with the duty demand, confiscation and penalties, was set aside. en-us Mon, 05 May 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31711 Imported edible oils were treated as hydrogenated vegetable oil under Heading 1516, because the majority found that partial hydrogenation is sufficient for that entry and the Revenue had not proved, by reliable evidence, that the goods were refined palm oil under Heading 1511. Conflicting laboratory reports, the manufacturer's affidavit, seized e-mails and expert cross-examination created doubt, and the absence of measurable trans-fatty acid was held insufficient on its own to displace the claim of hydrogenation. On that basis, the classification adopted by the Revenue, together with the duty demand, confiscation and penalties, was set aside. Case-Laws Customs Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31711