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2015 (10) TMI 201 - AT - CustomsClassification of Bakery Shortening – Classification under 1517 or 1516 – Whether imported goods described as Bakery Shortening in import documents would be classifiable under heading 15179090 of customs Tariff Act as held by Adjudicating Authority or under heading 15162091 as claimed by appellants – Held that:- Tribunal in earlier case of ADANI WILMAR LTD. [2012 (12) TMI 151 - CESTAT, AHMEDABAD] held that:- classifying goods under Chapter heading 1517, it would be necessary to show that same had been further prepared by processes like emulsification, churning, texturation etc., to change basic character of same from being product classifiable under Chapter heading 1516 to that of Chapter heading 1517 – Classifying goods under Chapter Heading 15162091, allowing exemptions from additional duty of excise under Notification No. 4/2005 – Following earlier decision of Tribunal, impugned order cannot be sustained – Accordingly, impugned orders set aside – Appeals are allowed with consequential relief.
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