https://www.taxtmi.com/caselaws?id=446027 CESTAT Chennai held that imported bakery shortening was correctly classified under CTH 1517 9010 and entitled to benefit under N/N. 6/2002. The tribunal found lower authorities failed to properly analyze entry Sl. No. 246 in Central Excise Notification No. 6/2002, particularly regarding tariff code changes from 6-digit to 8-digit system up to 28.02.2005. The tribunal determined that when Sl. No. 246 was inserted, CTH 150890 was based on 6-digit code while corresponding customs tariff used 8-digit code. Considering the tariff amendment scenario and code level changes, appellants were entitled to nil rate of BCD. The impugned order was set aside and appeal allowed. en-us Thu, 23 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446027 CESTAT Chennai held that imported bakery shortening was correctly classified under CTH 1517 9010 and entitled to benefit under N/N. 6/2002. The tribunal found lower authorities failed to properly analyze entry Sl. No. 246 in Central Excise Notification No. 6/2002, particularly regarding tariff code changes from 6-digit to 8-digit system up to 28.02.2005. The tribunal determined that when Sl. No. 246 was inserted, CTH 150890 was based on 6-digit code while corresponding customs tariff used 8-digit code. Considering the tariff amendment scenario and code level changes, appellants were entitled to nil rate of BCD. The impugned order was set aside and appeal allowed. Case-Laws Customs Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446027