9911796707
TMI Blog1993 (10) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 27-2-1988 in which the goods were declared as classifiable under Tariff Heading 1509.10 and cleared the goods after paying duty at the rate of 60% + 45% + Rs. 1500/mt CVD + Cess of Rs. 5/- per quintal claiming the benefit of Notification No. 213/81-Cus. and 114/86-C.E. The Assistant Collector issued a notice alleging that the imported Olive (Zaitun) Oil being a fixed vegetable oil was assessable at the rate of 125% + 45% + CVD 1500 PMT + Cess of Rs. 5/- per quintal under Notification No. 213/81. The appellants submitted a reply dated 14-4-1989 denying the allegations and pleaded that a fixed vegetable oil would include only edible oils whereas the imported Zaitun Oil being a crude drug in the form of oil was not edible. However, by his ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents Shri Somesh Arora, the learned JDR referred to the order passed by the Collector (Appeals) and stated in view of the General Note B to Chapter 50 of the Explanatory Notes of the H.S.N. and 'MERCK INDEX' Tenth Edition, Index No. 6717, 'Olive Oil' is a fixed vegetable oil and is used for edible purposes. On these grounds he pleaded for the rejection of the appeal. 4. We have examined the records of the case and submissions made on behalf of both sides. It is seen that the only question that arises for consideration in this case is whether the imported Olive (Zaitun) Oil was a fixed vegetable oil covered by Sl. No. 2 of Notification No. 213/81-Cus. (as amended) or under Sl. No. 5 as goods other than those covered by Sl. Nos. 1-4 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding rapeseed oil and soyabean oil. 125% ad valorem. 3. Rapeseed oil and soyabean oil 45% ad valorem. 4. All sorts of (i) Palmolein (ii) Palm stearin (iii) Olein (iv) Stearin 125% ad valorem 5. All goods other than those specified in Sl. Nos. 1, 2, 3 and 4 above, and falling within Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 60% ad valorem The Department's case is that the imported olive oil has to be deemed as covered by Sl. No. 2 of the Table annexed to the notification since it is a "fixed vegetable oil". In arriving at his finding that the imported Olive (Zaitun) Oil is a 'fixed vegetable oil' the Collector (Appeals) has referred to the General Note B to Chapter 15 of the Explanatory Notes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with mineral acid the soap-stock obtained during the refining of crude oils. The fats and oils covered by these headings are mainly obtained from the oil seeds and oleaginous fruits of Headings 12.01 to 12.07, but may also be obtained from vegetable materials classified elsewhere (e.g. olive oil, oils obtained from the kernels of peaches, apricots or plums of Heading 12.12, oils obtained from almonds, walnuts, pignolia nuts, pistachio nuts, etc. of Heading 08.02, oil obtained from germ of cereals). These headings do not cover edible or inedible mixtures or preparations, or vegetable fats and oils that have been chemically modified (Heading 15.16, 15.17 or 15.18 unless they have the character of products classified elsewhere, e.g. in Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
