Classification of Goods — The applicant, as part of their business, manufacture “Pooja Oil”, which is primarily a mixture of rice bran sesame oil (gingelly oil), coconut oil and mahua oil. A small quantity of fragrance also is mixed only for giving fragrance. Therefore, the applicant has sought advance ruling on the following question whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12) of Notification No.01/2017-CT(R)dated 28.06.2017, as amended from time to time?. The Authority ruled out that The “Pooja Oil”, classified under tariff heading 1518, and taxable @ 12% under the IGST Act. — S.K. Aagrotechh, In Re… [2019] 16 TAXLOK.COM 156 (AAR-Karnataka)