Case Law Details
In re Gokul Agro Resources Ltd (GST AAR Gujarat)
Whether RBD Palm Stearin would fall under Chapter 1511 – ‘Palm Oil and its fractions, whether or not refined but not chemically modified’ or under Chapter 382311 ‘Industrial monocarboxylic fatty acid, acid oils from refining, stearic acid, Palm Stearin.
Held by AAR
It is observed that CBEC Circular No. 81/2002-Customs dated 3.12.2002 was issued in the context of the then existing entries in the First Schedule to the Customs Tariff Act, 1975. Similarly, in the judgement of Hon’ble Supreme Court, in the case of Commissioner of Central Excise, Customs & Service Tax, Vishakhapatnam Vs. Jocil Ltd. [2011 (263) E.L.T. 9 (S.C.)], it was held that ‘palm stearin’ is specifically identified in Chapter sub-heading No. 3823 11 as ‘Palm Stearin’, and further differentiated as ‘Crude’ and ‘RBD’ in sub-heading Nos. 3823 11 11 and 3823 11 12 respectively. However, the said judgement was rendered for the period August, 2003 to November, 2004, in the context of entries in the First Schedule to the Customs Tariff Act, 1975 existing during that period. As the relevant entries for Chapter Heading 1511 and 3823 have been amended vide Finance Act, 2017, the CBEC Circular No. 81/2002-Customs dated 3.12.2002 and the Hon’ble Supreme Court’s judgement in the case of Jocil Ltd. (supra) are not applicable in the present case.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
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