AAAR: ‘Pooja oils’ classified under Tariff Heading 1518 00 39, Sl. No. 27 as ‘inedible mixture’, upholds AAR

Karnataka AAAR upholds the order of AAR which classified ‘Pooja Oil’ under Tariff Heading 1518, vide Sr. No. 27 under Schedule II of rate notification, taxable at 12% IGST; Observes that pooja oil involves five vegetable oils (rice bran oil, sesame oil, coconut oil, castor oil and mahua oil) being mixed in an agreed percentage in a large tank and then blended with fragrance and hence shall be classifiable under sub heading 1518 00 40 of Customs Tariff as inedible mixtures...