2015 (10) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orised Representative) Per : Mr.P.K. Das, These appeals are arising our of a common order and therefore both are taken up together for disposal. 2. After hearing both the sides and on perusal of records, we find that at the issue involved in these appeals is whether the imported goods described as Bakery Shortening in the import documents would be classifiable under heading 15179090 of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... heading 15.17. It is also clear that margarine, edible mixtures or preparation of animal or vegetable fats or oils wholly fall under heading 15.16, which are other than the edible fats or oils for their fractions of heading 15.16. In the instant case, it is absolutely clear that the goods merit classification under 15.16 and need not to go to the Chapter 15.17. We find that, for classifying the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilar situations :- In our view, the conclusion reached by the High Court is fully in accord with the decisions of this Court and the same is justified in law. The burden of proof is on the taxing authorities to show that the particular case or item S4in question, is taxable in the manner claimed by them. Mere assertion in that regard is of no avail. It has been held by this Court that there sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e classified under Item 18 of the Act. The Revenue has failed to establish the contrary. We would do well to remember the guidelines laid down by this Court in Dunlop India Ltd. v. Union of India [1983 (13) E.L.T. 1566 (S.C.) = (AIR 1977 SC 597 - at page 607)], in such a situation, wherein it was stated :- "When an article has, by all standards, a reasonable claim to be classified under an enum....