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    <description>The judgment concluded that Light Feed Oil (LFO) or Distilled Fatty Acid and Heavy Feed Oil (HFO) or Fatty Substance Mixture are classified under sub-headings 1504 20 90 and 1516 10 00, respectively, of the Customs Tariff Act, 1975. HFO, falling under sub-heading 1516 10 00, is eligible for a concessional duty rate of 30% ad valorem as per Notification No. 50/2017-Cus., dated 30-6-2017.</description>
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