2026 (1) TMI 893

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....Standing Counsel ORDER Mr.K.S.Ramasamy, learned Senior Standing Counsel takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the Respondent. 3. In this writ petition, the petitioner has challenged the impugned order in original No.01/2023/GS....

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....headings under 1515 90 along with Tariff Sub-Heading 1515 90 40 are re-produced below for the sake of clarity:- 151590 --- Other 1515 90 10 --- Fixed vegetable oils, namely the following : chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil 1515 90 20 --- Fixed vegetable oils, namely the following : neem seed oil, karanj oil, silk cotton seed oil, khakhon oi....

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....8 00 40 which attracts tax at 12%. 8. Learned counsel for the Petitioner has placed reliance on the test report dated 06.02.2020 obtained from the Custom House Laboratory, Customs House Tuticorin wherein it has been categorically stated that the product has as a characteristic of rice bran oil. Same certificate is relied by the respondent and wherein it is also stated that the sample was not fo....

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....erent High Courts under Article 226 of the Constitution of India 11. That apart, several disputed questions of fact arises for consideration. Therefore, it is the fitness of things as they stand, it is advisable not to venture to give an opinion on the classification of the product in question. Therefore, this Writ Petition is liable to be dismissed. However liberty is given to the petitioner t....