2000 (8) TMI 460

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....imed by the assessee or under CET sub-heading 1508.90 as upheld by the Revenue. 2. The second issue relates to availability of exemption in terms of Notification No. 29/88 to spent/waste nickel catalyst arising as a residue or waste in the course of manufacture of Vanaspati. 3. We have heard both the sides. The process or manufacture of the disputed items is as under : "1. Loose Vanaspati - The vanaspati is also sold in loose. However, these are transported in insulated tankers only. These are mainly sold to industrial and bulk consumers like Cadburys, Parley, Britannia, etc. Loose vanaspati is transported in insulated tankers. At the time of filling, the temperature of the vanaspati is 50-55 degree C and transported in l....

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....fying that chilling of vanaspati (hydrogenated vegetable oil) does not amount to 'further preparations' so as to take the product outside the scope of heading 1504. The Board Circuair is re-produced below: "Hydrogenated vegetable oil after chilling and applicability of Money Credit Scheme to Vegetable Oil (Vanaspati) - Clarification of (Chapter 15) I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to "further preparations", as it results in texturization, thus taking it outside the scope of heading 1504 and making it ineligible for the benefit of money credit as per Notification No. 45/89-C.E. (N.T.). 2. It is reported that texturization is basically m....

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....er the explanatory notes under heading 15.16 and 15.17, it amounts to further preparation. But in the case of HSN, these headings cover not only vegetable oils but even animal fats and oils. Further, the explanatory notes under heading 15.17 which is similar to 1508.90 state the principal products of this heading are "margarine" and other edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of Heading 15.16 for example, imitation lard, liquid margarine and shortenings (produced from texturised oils or fats). Therefore, it would seem that the products of the Heading 1508.90 (1517.00) are completely different from edi....