Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
Case-Laws
GST
The central issue is classification of a repackaged rice bran oil marketed as lamp oil under competing tariff headings; the Court declined to determine classification, reasoning that statutory administrative and appellate fora must decide classification to secure uniformity and avoid divergent High Court rulings, and because material fa
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