Epoxidised Soya Bean Oil Classification Dispute: Tribunal Upholds CTH 1518 Status Under Rule 3(a)

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....CESTAT ruled on classification dispute regarding Epoxidised Soya Bean Oil (ESBO). The tribunal upheld classification under CTH 1518 as chemically modified vegetable oil rather than CTH 3812, based on HSN notes and Rule 3(a) of RIT. While the show cause notice was deemed timely (calculated from January 4, 2023, when complete documents were provided), penalties and confiscation were set aside as no misdeclaration was established. The appellant's alternate classification view was considered reasonable given product documentation submitted. Interest on duty remained payable per SKF India precedent. The tribunal emphasized that department's reclassification through DRI investigation was procedurally proper, following Warner Hindustan principles requiring fresh show cause notice. Appeal partially allowed, maintaining duty liability with interest but removing penalties.....