https://www.taxtmi.com/caselaws?id=436671 The AAR Tamil Nadu ruled that lamp oil marketed as "Mahara Jyothi" should be classified under tariff heading 1511 90 20 rather than 1518. The applicant sought classification for RBD Palmolein Oil being marketed as lamp oil. The AAR held that classification must be based on the product's actual contents, not its intended end use or marketing name. Since the product remained edible RBD Palmolein without additives or mixture with other oils, it retained its essential character and fell under heading 1511 90 20. The AAR distinguished this case from a previous Karnataka AAR ruling involving inedible oil mixtures classified under 1518. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436671 The AAR Tamil Nadu ruled that lamp oil marketed as "Mahara Jyothi" should be classified under tariff heading 1511 90 20 rather than 1518. The applicant sought classification for RBD Palmolein Oil being marketed as lamp oil. The AAR held that classification must be based on the product's actual contents, not its intended end use or marketing name. Since the product remained edible RBD Palmolein without additives or mixture with other oils, it retained its essential character and fell under heading 1511 90 20. The AAR distinguished this case from a previous Karnataka AAR ruling involving inedible oil mixtures classified under 1518. Case-Laws GST Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436671