1987 (5) TMI 153

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..... l, Member (T)]. - The appellants imported a consignment described as Soap Raw Material TFM 65% Min. Basis (Soap Stock) (Palm Acid oil unprocessed FFA more than 25%). Test report of the sample drawn from the consignment showed that the goods were Acid Oil . Classification of the goods for the purpose of customs duty is in dispute. The Department has assessed the goods under Heading 15.08/13 .....

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..... ific entry in Tariff Heading 15.08/13 of the Central Tariff Act, 1975 and hence the goods were correctly classified under this Heading. 2. We find that the Tariff Heading 15.08/13 of the Central Tariff Act, 1975 is specific for Acid oil from refining . According to the provision of Rule 1 of the Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, classification s .....

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..... under another Act. Similar is the case vis-a-vis classification for the I.T.C. purpose. 3. In the light of the above discussions, we hold that the imported acid oil was correctly assessed under Tariff Heading 15.08/13 of the Central Tariff Act, 1975 without giving the benefit of Notification No. 42/79-Cus., dated 1-3-1979. There is no justification for interfering with the decision of the lower .....

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