2015 (3) TMI 376

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....war, Adv., For the Respondent : Shri Parmod Kumar, JC (AR) ORDER Per: P.K. Das; Common issue involved in these applications and therefore both are taken up together for disposal. 2. The applicant filed Bill of Entry No. 951898 dated 25.01.2006 and No. 882999 dated 28.09.2005, for clearance of the goods declared as 'Bakery Shortening', classified under Customs Tariff Heading 15179010....

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....sp;    1508.90 All goods (other than margarine and other similar edible preparations, bearing a brand name and put up in unit containers for retail sale) There is no dispute that prior to restructuring the Tariff, the goods were classifiable under sub-heading 1508.90 and the benefit of exemption was available to the applicant. After restructuring of the Tariff, the goods were cla....