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M/s Morvi Vegetable Products Ltd. Versus Commissioner of Customs, Kandla

2015 (4) TMI 1013 - CESTAT AHMEDABAD

Denial of benefit of exemption notification No.41/2005, dt.01.03.2005 - Classification under Heading No. 1516 or under 1517 - Held that:- issue is no more res integra in view of the decision of the Tribunal in the case of Adani Wilmar Ltd Vs Commissi .....

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kur, JJ. For The Appellant: Shri P.D. Rachch, Advocate For The Respondent: Shri T.K. Sikdar, Authorised Representative Per: P.K. Das 1. The Appellant imported Bakery Shortening classifiable under Heading No.1516 of Customs Tariff Act, availing exempt .....

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ntegra in view of the decision of the Tribunal in the case of Adani Wilmar Ltd Vs Commissioner of Customs Kandla - 2012 (278) ELT 663 (Tri-Ahmd). The relevant portion of the said decision is reproduced below:- 6. A careful reading of the HSN Notes wi .....

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or vegetable fats or oils wholly fall under heading 15.16, which are other than the edible fats or oils for their fractions of heading 15.16. In the instant case, it is absolutely clear that the goods merit classification under 15.16 and need not to .....

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racter of the same from being a product classifiable under Chapter heading 1516 to that of Chapter heading 1517. 7. We also find that when the goods were removed no samples were taken nor any tests were conducted to ascertain the chemical nature or c .....

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n the case of Garware Nylons Limited - 1996 (87) E.L.T. 12 (S.C.) has well laid down certain guidelines in similar situations :- 15. In our view, the conclusion reached by the High Court is fully in accord with the decisions of this Court and the sam .....

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t 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 cas .....

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roper evidence. Unfortunately, no such attempt was made. As stated, the evidence led in this case conclusively goes to show that Nylon Twine manufactured by the assessees has been treated as a kind of Nylon Yarn by the people conversant with the trad .....

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