IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.12.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

WP.Nos.14940 of 2023

and

WMP.Nos.14527 & 14528 of 2023

M/s.SRT AGRO FOODS

Rep by Chandradasan

Old No.426, New No.718, Second Floor

Main Road, Shevapet

Salem Tamil Nadu 636 002 ... Petitioner

Vs.

Superintendent of Central Tax

Office of the Superintendent of GST

No.106, 3^rd floor, Varalakshmi Orchid

Ramakrishna Road, Salem 636 007 ...Respondent

Prayer : This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records of the file of respondent in OIO Sl.No.01/2023-GST-SUPdated

DIN-20230159XP0000999B38 dated 19.01.2023 and quash the same .

For Petitioner : Mr.B.Raveendran For Respondent : Mr.K.S.Ramasamy

Senior Standing Counsel

ORDER

Mr.K.S.Ramasamy, learned Senior Standing Counsel takes notice for the

Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the Respondent.

3. In this writ petition, the petitioner has challenged the impugned order in original No.01/2023/GST.SUPDT dated 19.01.2023 by the impugned order, whereby the demand proposed in Show Cause Notice dated 22.08.2022 has been confirmed. The specific case of the petitioner is that the petitioner has purchased a rice bran oil on payment of 5% tax and had re-packed the same and sold as Deepam Oil (lamp oil)

4. It is submitted that the product in question falls under Customs Tariff Heading 1515 90 40. Whereas, by the impugned order the product in question has been wrongly clarified under 1518 00 40. Heading 1515 9040 is reproduced below :-

1515 90 40 --- Fixed Vegetable oils of edible grade namely the following : mango kernel oil, mahua oil, rice bran oil.

5. Heading 1515 90 deals with the other forms of oil. For the sake of clarity Heading 1515 90 together with other Tariff Sub-headings under 1515 90 along with Tariff Sub-Heading 1515 90 40 are re-produced below for the sake of clarity:-

151590 --- Other

1515 90 10 --- Fixed vegetable oils, namely the following :

chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil

1515 90 20 --- Fixed vegetable oils, namely the following :

neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil

1515 90 30 --- Fixed vegetable oils, namely the following :

cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil

1515 90 40 -- Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil Other

1515 90 91 --- Edible grade

6. Heading 1515 is clear. It does not permit classification of oil which are chemically modified.

7. According to the Respondent, the rice bran oil purchased by the petitioner is modified and has been rendered unfit for human consumption. Therefore, according to the Respondent, the product dealt by the Petitioner is liable to be classified under heading 1518 00 40 which attracts tax at 12%.

8. Learned counsel for the Petitioner has placed reliance on the test report dated 06.02.2020 obtained from the Custom House Laboratory, Customs House Tuticorin wherein it has been categorically stated that the product has as a characteristic of rice bran oil. Same certificate is relied by the respondent and wherein it is also stated that the sample was not found fit for human consumption as it was inedible oil and therefore, according to the respondent, it would not merit classification under tariff heading 1515 90 40 to attract lesser tax.

9. That apart, it is submitted that the heading 1518 specifically deals with the inedible mixtures and therefore, the packed oil supplied by the petitioner was liable to be classified under 1518 00 40.

10. Although detailed submission have been made on either side, I am however refraining from giving any opinion on the classification. Cases relating t