Epoxidised Soya Bean Oil classifiable under CTH 1518 0039: CESTAT Chennai

Sankhla Industries Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that Epoxidised Soya Bean Oil is classifiable under tariff heading 1518 0039 of the Customs Tariff Act, 1985. Accordingly, duty demand of normal period with appropriate interest confirmed. Facts- Based on intelligence gathered by DRI, Trivandrum Regional Unit, it appeared that the appellant had imported ‘Epoxidised Soya Bean Oil” (ESBO) vide 16 bills of entry (BOE) during the period from 17.07.2017 to 22.09.2020, which is a chemically modified soya bean oil by classifying it under CTH 3812 3990 instead of CT...