Tariff classification: RBD Palm Stearin held under a specific chemical heading, altering its tariff treatment and duty consequences.
The Supreme Court applied the General Rules for the Interpretation of the Schedule to hold that RBD Palm Stearin is classifiable under the specific chemical-products tariff entry expressly naming it, reversing the tribunal's placement within the animal or vegetable fats and oils chapter; the Court prioritized a specific eight digit tariff entry over broader chapter characterizations despite trade practice, circulars, and arguments about chemical and commercial distinctions between crude and refined palm stearin. (AI Summary)