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Issues involved: Classification of imported goods under CTH 3823 13 00 vs. Chapter 15
The judgment pertains to appeals filed against the Commissioner of Customs (Import), Mumbai's order regarding the classification of a consignment of Fatty acid oil. The appellants declared the goods under CTH 3823 13 00, while the department argued for classification under Chapter 15. The goods were intercepted by the DRI and found to contain an 'inedible mixture of vegetable oil,' leading to confiscation, redemption fines, and penalties imposed on the appellants. The appellants contended that the imported goods were used vegetable oil, which became inedible due to repeated use. Chemical examination revealed that the samples were composed of vegetable oil, not acid oil, with FFA levels ranging from 4% to 11%. The Food Testing Laboratory, Pune, confirmed that the goods were non-edible and unfit for human consumption. Citing a Supreme Court case, the appellants argued that non-edible industrial grade oil cannot be classified as animal or vegetable edible oil. After considering the submissions and reports, the Tribunal found that the goods were mixtures of vegetable oils, including groundnut oil, soya bean oil, palmolein, and soybean oil, which were unfit for human consumption. Referring to the Supreme Court's interpretation of Chapter 15, the Tribunal concluded that since the goods were not edible oil and not fit for human consumption, they could not be classified under Chapter 15. Consequently, the impugned order was set aside, and the appeals were allowed with any consequential relief. In conclusion, the Tribunal allowed the appeals, emphasizing that the goods were not classifiable under Chapter 15 due to being unfit for human consumption, as confirmed by examination reports and the Food Testing Laboratory's findings.
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