Classification of Palm Stearin –Reg.

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....11   To, All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Director Generals under CBEC.     Subject: - Classification of Palm Stearin -Reg.     Sir / Madam,  Att....

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....ading 3823 11 11 and 3823 11 12 respectively. The Explanatory Notes are categorical in affirming the accepted practice that Rule 3(b) of 'General Rules for the Interpretation' shall be used only if classification under Rule 3(a) fails. The Hon'ble Court has opined that the issue of the essential character of the subject matter in question may be resorted to only if identification under Rule 3(a) i....