TaxTMI 
TaxTMI 
2014 (10) TMI 269
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....fied the goods under Chapter heading 15162091 of Customs Tariff, claiming exemption from payment of Additional duty (equal to the excise duty) under Notification No. 4/2005. However, at the time of assessment, the benefit of said notification was denied to the assessee as the impugned goods, viz., Bakery Shortening were found to be classifiable under CTH 15179010. This order of classification was upheld by the Commissioner (Appeals). 3. The appellant's main grounds of appeal are that there was no material on record to justify reclassification of the goods from CTH 1516 to CTH 1517. It was contended that in such matters of reclassification, the burden of proof is on the department and department could not produce any evidence in support o....
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.... processes mentioned in heading 15.16. Further, at Note B below heading 15.17 in the explanatory notes to the HSN, it is specifically mentioned that 'Bakery shortening' is included in the heading 15.17. To appreciate the matter further, reference is made to Commissioner (A)'s order as below:- Commissioner (Appeals) had observed that:- 'Appellants' reliance on Board's Circular no. 184/18/96-CX dated 11.3.96 is also misplaced. Firstly it is a clarification regarding classification of Hydrogerated vegetable oil after chilling and applicability of money credit scheme to vegetable oil (Vanaspati) and not a clarification regarding classification of Bakery Shortening. Secondly, however, in its para 4, it has been clarified that shortening (prod....
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...., of doughs. Important commercial shortenings include butter, lard, vegetable oils, processed shortenings, and margarine. For most baking purposes, desirable characteristics include bland or pleasant flavour; freedom from objectionable odour; light or clear colour; a high degree or plasticity; long shortage life; and good shortening power, or ability to weaken and lubricate the structure of baked products to produce tenderness. Firm fats produce flaky pastry; oils yield more compact pastry. The proportion of shortening in doughs and batters varies according to the product, with breads and rolls containing about 1-2 percent, cakes containing 10-20 percent, and piecrusts containing over 30 percent. Increasing shortening proportions increases ....
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....ing 15.16. These are generally liquid or solid mixtures or preparations of: (i) Different animal fats or oil or their fractions; (ii) Different vegetable fats or oils or their fractions; or (iii) Both animal and vegetable fats or oils or their fractions. 8. The products of this heading, the fats or oils of which may previously have been hydrogenated, may be worked by emulsification (e.g., with skimmed milk), churning, texturation ( modification of the texture or crystalline structure), etc., and may contain small quantities of added lecithin, starch, colouring, flavouring, vitam....
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....al ingredients in nearly all bakery products. Shortenings have a tenderizing effect in the finished product and often aid in the manipulation of doughs. In addition to modifying the mouth feel or texture, they often add flavour of their own and tend to round off harsh notes in some of the spice flavours. 11. The common fats used in bakery products are lard, beef fats and hydrogenated vegetable oils. Butter is used in some premium and specialty products as a texturizer and to add flovour, but its high cost precludes extensive use. Cottonseed oil and soybean oil are the most common processed vegetable oils used. Corn, peanut and coconut oils are used to a limited extent; fats occurring in other ingredient, such as egg yolks, chocolate, and....