2015 (4) TMI 1013

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....ar, Authorised Representative Per: P.K. Das 1. The Appellant imported Bakery Shortening classifiable under Heading No.1516 of Customs Tariff Act, availing exemption notification No.41/2005, dt.01.03.2005. According to the Revenue, the Bakery Shortening would be classifiable under Heading No.1517 and the Appellant is not eligible to benefit of exemption notification. 2. We find that the is....

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....e find that, for classifying the goods under Chapter heading 1517, it would be necessary to show that the same had been further prepared by a processes like emulsification, churning, texturation etc., to change the basic character of the same from being a product classifiable under Chapter heading 1516 to that of Chapter heading 1517. 7. We also find that when the goods were removed no samples ....

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....as been held by this Court that there should be material to enter appropriate finding in that regard and the material may be either oral or documentary. It is for the taxing authority to lay evidence in that behalf even before the first adjudicating authority. Especially in a case as this, where the claim of the assessee is borne out by the trade inquiries received by them and also the affidavits ....

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....ble claim to be classified under an enumerated item in the Tariff Schedule, it will be against the very principle of classification to deny it the parentage and consign it to an orphanage of the residuary clause." (Emphasis supplied) We respectfully follow the ratio of this judgment. 8. In view of the facts and discussions as above, we find that the stand taken by the Revenue is unsustainabl....