Case Laws

2015(09)LCX0272: Pandi Devi Oil Industry: Palmolein- Imported  Crude Palmolein is classifiable under sub-heading 1511 10 00.

2014(09)LCX0142 : Supreme Enterprises : Inca Inchi Oil is classifiable as “Extra virgin vegetable oil” under sub-heading 1515 90 91.

2014(09)LCX0031: Shree Gopal Vanaspati Ltd: Bakery Shortening is classifiable under sub-heading 1517 10 22.

2010(12)LCX0017 : Jocil Ltd.: Non-edible industrial grade oil is not classifiable under chapter 15 .

2009(06)LCX0477 : Gujarat Ambuja Exports Ltd.: Oil, in reddish orange semi-liquid form having FFA (as pal mitic acid) 4.1%, acid value 8.99%, total carotenoids (as beta carotene) 395 mg/kg is classifiable as crude oil under  sub-heading 1511 10 00 .

2008(11)LCX0089 : Gokul Enterprises : Palm oil products containing 9% to 19% of palmitic acid with high ester value and mainly composed of glycerides of stearic acid along with free fatty acid are classifiable under sub- heading 1511 90 90.

2008(09)LCX0126 : SPA Petroleum Products Pvt. Ltd.: Mixed Vegetable Oil is classifiable under sub-heading 1518 00 40.

1984(08)LCX0034: Hico Products Ltd.: Fatty alcohols are classifiable under Chapter 15.

Advance Rulings

2022(04)LCX0240(AAR): Fermenta Biotech Limited: Light Feed Oil and Heavy Feed Oil merit classification under headings 15042090 and 15161000 respectively.

2021(06)LCX0247(AAR): Dhanraj Organics Private Limited: Epoxidised Soya bean Oil is classifiable under 1518.

2019(12)LCX0103(AAAR): S.K. Aagrotechh: Pooja Oil, classifiable under 1518.

2019(06)LCX0109(AAR): Kanyakaparameshwari Oil Mills: Perfume Deepam Oil (Not for Cooking) prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of the above oils is classifiable under 1518 taxable @ 12%. Non perfumed Deepam Oil (Not for Cooking) prepared by either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or any of the above oil also classifiable under 1518 taxable @ 12%. Each of the oils, namely Palmoline Oil falling under 1511, Gingely Oil & Rice Bran Oil falling under 1515 and the mixture of the said edible oils falling under 1517 taxable @ 5%.

2018(08)LCX0072(AAR): Gokul Agro Resources Limited: Refined Bleached Deodorised Palm Stearin is classifiable under Heading 1511.

2018(06)LCX0114(AAR): Agarwal Industries Pvt. Ltd.: Energy-G premium oil is classifiable under HSN 1518.