Refined Bleached Deodorised Palm Stearin is classifiable under Heading 1511: AAR

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 Commi...