https://www.taxtmi.com/caselaws?id=252135 Bakery shortening was held classifiable under heading 15.17 of the Customs Tariff because it is an edible mixture or preparation of fats or oils produced by further working, such as emulsification and texturisation, rather than a merely partly or wholly hydrogenated fat under heading 15.16. On that basis, the claimed exemption from additional duty under Notification No. 4/2005-CE was unavailable, since the goods fell within the scope of heading 15.17. The classification was upheld and the exemption claim failed, resulting in rejection of the appeal. en-us Thu, 18 Sep 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252135 Bakery shortening was held classifiable under heading 15.17 of the Customs Tariff because it is an edible mixture or preparation of fats or oils produced by further working, such as emulsification and texturisation, rather than a merely partly or wholly hydrogenated fat under heading 15.16. On that basis, the claimed exemption from additional duty under Notification No. 4/2005-CE was unavailable, since the goods fell within the scope of heading 15.17. The classification was upheld and the exemption claim failed, resulting in rejection of the appeal. Case-Laws Customs Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252135