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M/s Adani Wilmar Limited Versus Commissioner of Customs Kandla

2015 (10) TMI 201 - CESTAT AHMEDABAD

Classification 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 ha .....

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al relief. - Appeal No. : C/184,185/2008 - ORDER No. 10660-10661/2015 - Dated:- 12-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri H Modh (Advocate) For The Revenue : Shri L Tendupatra (Authorised Representative) Per : Mr.P.K. Das, These appeals are arising our of a common order and therefore both are taken up together for disposal. 2. After hearing both the sides and on perusal of records, we find that at the issue involved in these appeals is whether the imported goods d .....

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earlier Order-In-Appeal as reported in 2012(279)ELT.663 (Tri.Ahmd). 3. For the purpose of proper appreciation of the case, the relevant portion of the said order of the Tribunal is reproduced below: A careful reading of the HSN Notes will demonstrate that products under Chapter 1516 wholly and partly hydrogenated oils and are frequently used as constituents in the preparation of edible fats of heading 15.17. It is also clear that margarine, edible mixtures or preparation of animal or vegetable .....

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same from being a product classifiable under Chapter heading 1516 to that of Chapter heading 1517. We also find that 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. This considerably weakens the stand taken by the department in re-classifying the goods under Chapter 1517. In fact, the Revenue could not produce any such evidence in support of their case. The Hon ble Supreme Court in the case of Ga .....

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terial 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 dealing with the subject matter, a heavy burden lay upon the revenue to disprove the said materials by adducing proper evidence. Unfo .....

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