CESTAT upholds Reclassification of ESBO as Chemically Modified Vegetable Oil [Read Order]

ESBO, being a chemically modified vegetable oil, fell under the more specific heading of CTH 1518, which covers animal or vegetable fats and oils subjected to chemical modifications

By Sneha Sukumaran Mullakkal - On March 20, 2025 5:21 pm - 3 mins read

CESTAT chennai - ESBO classification - Chemically modified oil - Taxscan

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the reclassification of Epoxidised Soya Bean Oil (ESBO) under CTH 1518, rejecting its classification under CTH 3812. Sankhla Industries,appellant-assessee,imported ‘Epoxidised Soya Bean Oil’ (ESBO) through 16 bills of entry(BoE) between July 17, 2017, and September 22, 2020. The Directorate of Revenue Intelligence (DRI),…

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