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2015 (4) TMI 1013 - CESTAT AHMEDABAD

2015 (4) TMI 1013 - CESTAT AHMEDABAD - TMI - 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 Commissioner of Customs Kandla - [2012 (12) TMI 151 - CESTAT, AHMEDABAD]. Following the same, impugned order is set aside - Decided in favour of assessee. - Appeal No.C/155/2007-DB - Order No. A/10303 / 2015 - Dat .....

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n. 2. We find that the issue is no more res integra 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 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 margari .....

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ng, 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. 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 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 suppo .....

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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 dealing with the subject matter, a heavy burden lay upon the revenue .....

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