https://www.taxtmi.com/caselaws?id=784302 The AAR determined whether crude low-erucic rapeseed/canola/rape oil was correctly classifiable under CTSH 1514 11 20. Applying the Chapter Note definition and trade understanding that "canola" is rapeseed bred to contain low erucic acid, and accepting the stated erucic acid content below 2% by weight, it held no other heading more specifically described the goods; classification under CTSH 1514 11 20 was upheld. On eligibility for India-UAE CEPA preferential duty for imports from the UAE during May 2025-April 2026, it held that the amended Notification No. 22/2022-Cus (as updated by later amendments) prescribed BCD at 8% for tariff item 1514 11 20, and granted the 8% rate subject to satisfaction of Rules of Origin and applicable compliance conditions. en-us Fri, 21 Nov 2025 00:00:00 +0530 Sat, 03 Jan 2026 14:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784302 The AAR determined whether crude low-erucic rapeseed/canola/rape oil was correctly classifiable under CTSH 1514 11 20. Applying the Chapter Note definition and trade understanding that "canola" is rapeseed bred to contain low erucic acid, and accepting the stated erucic acid content below 2% by weight, it held no other heading more specifically described the goods; classification under CTSH 1514 11 20 was upheld. On eligibility for India-UAE CEPA preferential duty for imports from the UAE during May 2025-April 2026, it held that the amended Notification No. 22/2022-Cus (as updated by later amendments) prescribed BCD at 8% for tariff item 1514 11 20, and granted the 8% rate subject to satisfaction of Rules of Origin and applicable compliance conditions. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784302