2023 (11) TMI 918

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....2006 classifying the same under Customs Tariff Heading (CTH) 1517 9010. The appellants had claimed nil rate of Basic Customs Duty (BCD) under Customs Notification No. 26/2000  (List 5) and Countervailing Duty (CVD) under Central Excise Notification No. 4/2005 (Sl. No. 2) or  Sl. No. 246 of Central Excise Notification No. 6/2002. The assessable value of the goods was Rs.6,84,970/- and Rs.60,69,278/- in respect of Bill-of-Entry No. 882999 dated 28.09.2005 and Bill-of-Entry No. 951898 dated 25.01.2006 respectively and the imported goods were cleared under 'nil' duty. 1.2 The Revenue, entertaining a doubt that the benefit of Notification No. 4/2005 (Sl. No. 2) was applicable only for those goods falling under CTH 1516, Demand Notic....

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....ts, the present appeals have been filed before this forum. 4.  Shri S. Murugappan, Ld. Advocate, appeared for the appellants. The contentions of the Ld. Advocate are as under: - (i)  Prior to 28.02.2005, the Excise Tariff was at 6 digit level.  (ii)  From 28.02.2005, the same was aligned with Customs Tariff at 8 digit level. (iii)  Notification No. 5/2005-C.E.(N.T.) dated 24.02.2005 was issued to cover the exemption claims made under various Central Excise Notifications prior to the introduction of the new tariff. (iv)  The goods covered under heading 1508 before amendment and the goods covered under heading 1517  post amendment, are one and the same. (v)&nbs....

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.... 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 No. 1516     1517 10   - Margarine, excluding liquid margarine:       1517 10 10 --- Of animal origin Kg. 8%     --- Of vegetable origin :       1517 10 21 ---- Edible grade Kg. 8%   1517 10 22 ---- Linoxyn Kg. 16%   1517 10 29 ---- Other Kg. 8% 1517 90   - Other:       1517 90 10 --- Sal fat (processed or refined) Kg. 8%   1517 90 20 --- Peanut butt....