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TMI Blog2014 (10) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... off harsh notes in some of the spice flavours - it is evident that shortenings are rightly classifiable under heading 15.17. From the detailed material, it also comes out that fats and oils are further worked up by way of emulsification texturation to cause changes in the basic nature to make a product which is tender in nature. Fats and oils are essential ingredients in nearly all bakery products. Actually common fats used in bakery product are lard, beef fats and hydrogenated vegetable oils - No valid ground to intenfere in the findings recorded by Commissioner (Appeals) - Decided against assessee. - C/666/2008-CUS(DB) - FINAL ORDER NO. 53644/2014 - Dated:- 18-9-2014 - Mr. D.N. Panda and Mr. Manmohan Singh, JJ. For the Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff item i.e. Margarine, edible mixture or preparation of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15 other than edible fats or oils or their fractions of heading 1516. The goods imported were not mixture or goods mentioned in this entry and nor these were further prepared. The appellants further contended that the Commissioner (Appeals) had wrongly held that Circular no. 184/18/96-CX dated 11.3.96 clarifies that bakery shortening fell under 15.17 and that the notification no. 3/06-CX dated 1.3.06 was not applicable in assessee s case as it had been issued after filing of the Bill of Entry. It was further contended that imports were exempt from payment of whole of Customs duty under notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the fact that Bill of Entry was filed on 20.2.2006.. Based as above discussion Commissioner (A) held that benefit of notification no. 3/2006 of nil CVD was held not available to the Appellant on the date of filing of B.E. Accordingly the appeal filed by the assessee was rejected. 5. Above facts demonstrate that products under Chapter 1516 wholly and partly hydrogenated oils are frequently used as constituents in the preparation of edible fats of heading 15.17. In order to merit classification under Chapter heading 1517, it would be necessary to show that the same had further been prepared by a processe like emulsification, whipping, etc., which could change the basic character of the product. 6. In this regard, we have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancidity and to encourage moisture absorbency and retention. Hydrogenated shortenings are made by adding hydrogen gas to heated oil, producing firmness. 7. Department has referred to HSN explanatory notes. As per Notes ,Tariff Heading 15.16 pertains to: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED. This heading covers animal or vegetable fats and oils, which have undergone a specific chemical transformation of a kind mentioned below, but have not been further prepared. Tariff Heading 15.17 is re-produced below: 15.17- MARGATRINE: EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin or from a mixture of these fats or oils. It is an emulsion of the water-in-oil type, generally made to resemble butter in appearance, consistency, colour, etc. (B) Edible mixtures or preparation of animal or vegetable 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, limitation lard, liquid margarine and shortenings (produced from texturised oils or fats). The heading further includes edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, of a kind used as mould release preparations. 9. As shortenings are specifically mentioned in explanatory notes to T.H.15.17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ak from the product. 13. Commercial shortenings may include antioxidants, to retard rancidity, and emulsifiers, to improve the shortening effect. Colours and flavours simulating butter may also be added. Margarines, emulsions of fact, water, milk solids, and salt, are popular bakery ingredients. 14. Fats of any kind have a destructive effect on meringues and other protein-based foams; small traces of oil left on the mixing utensils can deflate angel food cake to unacceptably high density. 15. We have examined the matter in detail keeping in mind contentions of both side especially technical note given by the revenue and findings recorded by the Commissioner (Appeals). Appellants have also referred to judgement Ahmedabad tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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