1987 (5) TMI 153

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.... [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. The Department has assessed the goods u....

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....om 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 the First Schedule to the Customs Tariff A....