Supreme Court · 2010 INSC 878 · Decided 15 December 2010
C.C.E.C. ST., Vishakhapatnam v. Jocil LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 878 · [2010] 14 S.C.R. 1048
- Case number
- CIVIL APPEAL No. 6979/2009
- Decided
- 15 December 2010
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975: Classification - Tariff Item No. 38 23 11 12 - Palm Stearin imported by respondent during the period August 2003 and November 2004 - Held: Classifiable under Tariff Item No. 38 23 11 12 and not under Tariff Item No. 15 11 90 0 90 - The product imported to fall into Chapter 15, there has to be the element of "edible oil" - Non-edible industrial grade oil cannot be brought within the ambit of Animal or vegetable "edible oil" falling under Chapter 15. E First Schedule; General Rules for Interpretation - Rule 3(a) - Held:
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