https://www.taxtmi.com/caselaws?id=219136 Bakery shortening was analysed for tariff classification under Chapter Heading 1516 versus 1517 of the Customs Tariff Act. The text explains that Heading 1516 covers partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised animal or vegetable fats and oils not further prepared, while Heading 1517 applies only where further preparation for food purposes, such as texturation, emulsification or churning, has taken place. In the absence of sampling, testing, or other material showing such further preparation, the Revenue could not justify reclassification. Once classification remained under Heading 1516, the related exemption from additional duty under Notification No. 4/2005 was stated to follow. en-us Fri, 03 Feb 2012 00:00:00 +0530 Mon, 01 Oct 2012 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219136 Bakery shortening was analysed for tariff classification under Chapter Heading 1516 versus 1517 of the Customs Tariff Act. The text explains that Heading 1516 covers partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised animal or vegetable fats and oils not further prepared, while Heading 1517 applies only where further preparation for food purposes, such as texturation, emulsification or churning, has taken place. In the absence of sampling, testing, or other material showing such further preparation, the Revenue could not justify reclassification. Once classification remained under Heading 1516, the related exemption from additional duty under Notification No. 4/2005 was stated to follow. Case-Laws Customs Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219136