https://www.taxtmi.com/caselaws?id=779915 AAR (Tamil Nadu) held that the applicant's rice bran oil, supported by FSSAI licensing, trademark documentation and test reports, is of edible grade. The Authority found that marketing as lamp oil does not determine tariff classification absent a specific tariff provision to that effect; classification is governed by the product's composition. Consequently, rice bran oil, in pure form without additives or mixtures, is classifiable under Tariff Heading 1515 90 40 of the Customs Tariff Act, 1975. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779915 AAR (Tamil Nadu) held that the applicant's rice bran oil, supported by FSSAI licensing, trademark documentation and test reports, is of edible grade. The Authority found that marketing as lamp oil does not determine tariff classification absent a specific tariff provision to that effect; classification is governed by the product's composition. Consequently, rice bran oil, in pure form without additives or mixtures, is classifiable under Tariff Heading 1515 90 40 of the Customs Tariff Act, 1975. Case-Laws GST Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779915