https://www.taxtmi.com/caselaws?id=800312 DHA algae oil containing DHA alongside palmitic acid and other saturated and unsaturated fatty acids is classified as edible vegetable oil under CTH 15159090. Under Rule 1 of the General Rules for Interpretation, classification follows the heading terms and Chapter Notes; a mixed fatty-acid oil is not a separate chemically defined compound under CTH 2916 merely because DHA is a constituent. Food-industry use does not alter classification. CTH 2106 is likewise inapplicable. Consequently, exemption under Notification No. 50/2017-CUS is unavailable, with differential duty, interest, redemption fine, penalties, and bank-guarantee appropriation sustained. en-us Mon, 28 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800312 DHA algae oil containing DHA alongside palmitic acid and other saturated and unsaturated fatty acids is classified as edible vegetable oil under CTH 15159090. Under Rule 1 of the General Rules for Interpretation, classification follows the heading terms and Chapter Notes; a mixed fatty-acid oil is not a separate chemically defined compound under CTH 2916 merely because DHA is a constituent. Food-industry use does not alter classification. CTH 2106 is likewise inapplicable. Consequently, exemption under Notification No. 50/2017-CUS is unavailable, with differential duty, interest, redemption fine, penalties, and bank-guarantee appropriation sustained. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800312