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Showing contexts for: separate chemically defined in Arjuna Natural Extracts vs Commissioner Of Gst & Central ... on 11 March, 2025Matching Fragments
15. Thus, we are of the considered opinion that impugned goods would merit classification under CETH 1516 1000, at the hands of the Appellants, (even at the hands of the supplier).
16. Having held the classification of the impugned goods under CETH 1516, we shall also examine the classification proposed by the Revenue under Chapter Heading 3824.
17. The main contention of the Revenue is that "Fatty acids" are excluded from the overview of Chapter 15 as per Chapter Note 1(e). As rightly contended by the Appellants, the exclusion of fatty acids as per Chapter Note 1(e) of Chapter 15 are only "Fatty acids" per se and also falling under Chapter Heading Section VI, whereas the impugned products are not "fatty acids" simpliciter but fish oils containing fatty acids. Further the impugned goods are also not separate chemically defined compounds (Ref: Para 30.5 of the impugned order) as only the fatty acids of Section VI are excluded from Chapter 15, for which, the goods should be separate chemically defined compounds, which is not the case here.