https://www.taxtmi.com/caselaws?id=176620 Bakery shortening remained classifiable under Heading 1516 because the revenue did not produce samples, tests or other material showing that the product had undergone emulsification, churning, texturation or any other change in basic character. The Tribunal held that the taxing authority bears the burden of proving reclassification, and a mere assertion is insufficient to shift goods from a specific tariff entry to a different heading. As the goods answered the description of Heading 1516 and no factual basis for Heading 1517 was established, the revenue's reclassification was rejected and the exemption and consequential relief were sustained for the assessee. en-us Wed, 08 Apr 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176620 Bakery shortening remained classifiable under Heading 1516 because the revenue did not produce samples, tests or other material showing that the product had undergone emulsification, churning, texturation or any other change in basic character. The Tribunal held that the taxing authority bears the burden of proving reclassification, and a mere assertion is insufficient to shift goods from a specific tariff entry to a different heading. As the goods answered the description of Heading 1516 and no factual basis for Heading 1517 was established, the revenue's reclassification was rejected and the exemption and consequential relief were sustained for the assessee. Case-Laws Customs Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176620