TMI Blog2012 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... er heading 1517 - when the goods were removed no samples were taken nor any tests were conducted to ascertain the chemical nature or character of the goods imported - Revenue could not produce any such evidence in support of their case - classifying the goods under Chapter Heading 15162091, allowing exemptions from additional duty of excise under Notification No. 4/2005 - Appeal is allowed - C/1115/2006 - A/141/2012-WZB/AHD - Dated:- 3-2-2012 - Shri M.V. Ravindran, Dr. P. Babu, JJ. REPRESENTED BY : S/Shri Naresh Thaker and Hardik Modh, Advocates, for the Appellant. Shri J.S. Negi, AR, for the Respondent. [Order per : P. Babu, Member (T)]. M/s. Adani Wilmar Limited, Ahmedabad filed this appeal against the order-in-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not mixture or goods mentioned in this entry and nor they were further prepared. 4. The Revenue s contention was that the imported goods is shortening which is so called only if the same is Texturised and processed further than the processes mentioned in heading 15.16. Further, at Note B below heading 15.17 in the explanatory notes to the HSN, it is specifically mentioned that shortening is included in the heading 15.17. Reliance on the PFA Act is misplaced as that Act may not differentiate between Vanaspati and shortening for the purpose of adulteration and not for classifying goods under the Customs Act. The finding of the original adjudicating authority is as follows :- Therefore, it is clear that as per explanatory notes the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) Hydrogenated fats and oils. Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel), raises the melting points of fats and increases the consistency of oils by transforming unsaturated glycerides (e.g. of oleic, Linoleic, etc., acids) into saturated glycerides of higher melting points (e.g., of palmitic, stearic, etc., acids). The degree of hydrogenation and the final consistency of the products depend on the conditions employed in the process and the length of treatment. The heading covers such products whether they have been; (1) Partly hydrogenated (even if these products tend to separate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals in the triglycerides is different from that normally found in natural oils. Oils obtained from olives, containing re-esterfied oils, fall in this heading. (3) Elaidinised fats and oils are fats and oils processed in such a way that the unsaturated fatty acid redicals are substantially converted from the cis- form to the corresponding trans-form. The heading includes the products as described above, even if they have a waxy character and even if they have been subsequently deodorised or subjected to similar refining processes, and whether or not they can be used directly as food. But it excludes hydrogenated, etc., fats and oils and their fractions which have undergone such further preparation for food purposes as texturation (mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r view, the conclusion reached by the High Court is fully in accord with the decisions of this Court and the same is justified in law. The burden of proof is on the taxing authorities to show that the particular case or item S4in question, is taxable in the manner claimed by them. Mere assertion in that regard is of no avail. It has been held by this Court that there should be material to enter appropriate finding in that regard and the material may be either oral or documentary. It is for the taxing authority to lay evidence in that behalf even before the first adjudicating authority. Especially in a case as this, where the claim of the assessee is borne out by the trade inquiries received by them and also the affidavits filed by persons d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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