1987 (5) TMI 153 - AT - Central Excise

Summary

The appellants imported "Soap Raw Material" which was classified as "Acid Oil" for customs duty. The dispute was regarding the classification of the goods under Heading 15.08/13. The Tribunal held that the goods were correctly classified under this heading as "Acid oil from refining." The classification under the Customs Act is independent of the Central Excises and Salt Act. The appeal was dismissed, upholding the lower authorities' decision. (Case Citation: 1987 (5) TMI 153 - CEGAT, NEW DELHI)