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TMI Blog2000 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. 2. The second issue relates to availability of exemption in terms of Notification No. 29/88 to spent/waste nickel catalyst arising as a residue or waste in the course of manufacture of Vanaspati. 3. We have heard both the sides. The process or manufacture of the disputed items is as under : 1. Loose Vanaspati - The vanaspati is also sold in loose. However, these are transported in insulated tankers only. These are mainly sold to industrial and bulk consumers like Cadburys, Parley, Britannia, etc. Loose vanaspati is transported in insulated tankers. At the time of filling, the temperature of the vanaspati is 50-55 degree C and transported in liquid form only. The vanaspati lying in the storage tanks is pumped directly into the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to take the product outside the scope of heading 1504. The Board Circuair is re-produced below: Hydrogenated vegetable oil after chilling and applicability of Money Credit Scheme to Vegetable Oil (Vanaspati) - Clarification of (Chapter 15) I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to further preparations , as it results in texturization, thus taking it outside the scope of heading 1504 and making it ineligible for the benefit of money credit as per Notification No. 45/89-C.E. (N.T.). 2. It is reported that texturization is basically modification of texture or crystalline structure. Vanaspati after being packed is subjected to refrigeration to deve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs cover not only vegetable oils but even animal fats and oils. Further, the explanatory notes under heading 15.17 which is similar to 1508.90 state the principal products of this heading are margarine and other edible mixtures 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 15.16 for example, imitation lard, liquid margarine and shortenings (produced from texturised oils or fats). Therefore, it would seem that the products of the Heading 1508.90 (1517.00) are completely different from edible fats or oils of Heading 1504 (HSN 15.16). The hydrogenated vegetable oil, even after chilling, which may lead to formation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Panghat bakery vanaspati will be covered by the above circular since only the process of chilling is carried out on these two kinds of vanaspati. Hence these two products will fall for classification under CET heading 1504.00 as claimed by the assessee. The third product namely Roshni vanaspati will not be covered by the above circular since the process of injection of nitrogen is carried out on this product which is an aerated vanaspati, and this process amounts to further preparation so as to take this product out of the scope of heading 1504. Hence the third product in dispute will be classifiable under CET sub-heading 1508.90, as held by the lower Authorities. 6. Demand of duty on spent/waste nickel catalyst by denying the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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