Central Excise - Classification/excisability of blended oil obtained by mixing of raw groundnut oil and refined cotton seed oil - Clarification regarding

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....[From F. No. 90/2/90-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Classification/excisability of blended oil obtained by mixing of raw groundnut oil and refined cotton seed oil - Clarification regarding. Certain doubts have been expressed regarding classification and excisability of blended oil obtained by mixing raw ground nut oil and refin....

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....e classified as if they consisted of the material or components which gives them their essential character. In this particular case, without chemical examination it can not be known as to which oil referred to above, gives essential character to the said mixtures of oils. But it could be given by either one. Hence, the said mixture of oils would merit classification either under Heading No. 15.02 ....