https://www.taxtmi.com/caselaws?id=42672 An exemption notification confined to palm oil could not be extended to palmolein, because palmolein was treated as a commercially and factually distinct commodity produced by fractionation and separately recognised in trade. On that basis, the additional duty under Section 3(1) of the Customs Tariff Act remained leviable on palmolein imported by the petitioner. A challenge to the explanation to Section 3(1) also failed, as the premise that the levy was a countervailing duty had already been rejected and the explanation operated only as the measure and interpretative guide for the levy. en-us Mon, 31 Oct 1988 00:00:00 +0530 Sat, 12 Jun 2010 15:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42672 An exemption notification confined to palm oil could not be extended to palmolein, because palmolein was treated as a commercially and factually distinct commodity produced by fractionation and separately recognised in trade. On that basis, the additional duty under Section 3(1) of the Customs Tariff Act remained leviable on palmolein imported by the petitioner. A challenge to the explanation to Section 3(1) also failed, as the premise that the levy was a countervailing duty had already been rejected and the explanation operated only as the measure and interpretative guide for the levy. Case-Laws Customs Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42672