Case LawADVANCE RULING NO. GUJ/GAAR/R/2018/18
Gokul Agro Resources Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 30, 2018
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G. C. JAIN
Subject
Refined Bleached Deodorised Palm Stearin is classifiable under HSN 1511
Classification
Summary
The applicant, M/s. Gokul Agro Resources Limited, is engaged in the business of Oil Seed Crushing (Oil Mills), Refining Oil, Solvent Extraction, Fractionation, Hydrogenation and Packing. The applicant has submitted that it purchases Crude Palm Oil (H…
Judgement
1. The applicant, M/s. Gokul Agro Resources Limited, is engaged in the business of Oil Seed Crushing (Oil Mills), Refining Oil, Solvent Extraction, Fractionation, Hydrogenation and Packing. The applicant is dealing in edible oil such as Soyabean Oil, Cottonseed Oil, Mustard Oil, Groundnut Oil, Palm oil (Palmolein), Sunflower Oil, Vanaspati and Industrial Oil such as Castor Oil. 2.1 The applicant h…