https://www.taxtmi.com/caselaws?id=264926 Imported Bakery Shortening was classified under heading 15162091 because Chapter 15.16 covers wholly or partly hydrogenated oils and edible mixtures or preparations of animal or vegetable fats or oils, while heading 15.17 requires further preparation such as emulsification, churning or texturization. No sample testing or scientific examination was conducted to show any chemical change in the goods, so the Revenue did not discharge its burden to justify re-classification. The Tribunal followed its earlier decision in the importer's own case and rejected classification under heading 15179090, with consequential entitlement to the claimed exemption from additional duty of excise under Notification No. 4/2005. en-us Thu, 12 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264926 Imported Bakery Shortening was classified under heading 15162091 because Chapter 15.16 covers wholly or partly hydrogenated oils and edible mixtures or preparations of animal or vegetable fats or oils, while heading 15.17 requires further preparation such as emulsification, churning or texturization. No sample testing or scientific examination was conducted to show any chemical change in the goods, so the Revenue did not discharge its burden to justify re-classification. The Tribunal followed its earlier decision in the importer's own case and rejected classification under heading 15179090, with consequential entitlement to the claimed exemption from additional duty of excise under Notification No. 4/2005. Case-Laws Customs Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264926