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2012 (12) TMI 151 - AT - CustomsClassification – appellants imported 594 MT of Bakery Shortening and classified the goods under Chapter heading 1516209, claiming exemption from additional duty of excise under Notification No. 4/2005 - department reclassified the goods under CTH 15.17 and also denied the benefit of exemption – Held that:- Classifying the goods under Chapter heading 1517, it would be necessary to show that the same had been further prepared by a processes like emulsification, churning, texturation etc., to change the basic character of the same from being a product classifiable under Chapter heading 1516 to that of Chapter 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
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