1987 (5) TMI 153

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.... Chander, J.D.R; for the Respondent. [Order per : D.C. Mandal, Member (T)]. - The appellants imported a consignment described as "Soap Raw Material" TFM 65% Min. Basis (Soap Stock) (Palm Acid oil unprocessed FFA more than 25%). Test report of the sample drawn from the consignment showed that the goods were "Acid Oil". Classification of the goods for the purpose of customs duty is in dispute.....

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.... respondent has stated that "Acid oil from refining" is a specific entry in Tariff Heading 15.08/13 of the Central Tariff Act, 1975 and hence the goods were correctly classified under this Heading. 2. We find that the Tariff Heading 15.08/13 of the Central Tariff Act, 1975 is specific for "Acid oil from refining". According to the provision of Rule 1 of the Rules for the Interpretation of ....