9911796707
TMI Blog2015 (3) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tariff, the goods were classifiable under sub-heading 1508.90 and the benefit of exemption was available to the applicant. After restructuring of the Tariff, the goods were classifiable under sub-heading 15171022. Both the sides admitted that the goods are classifiable under sub-heading 15171022, which indicates ‘Sal fat (processed or refined)’. On a plain reading of the wording of the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 2. The applicant filed Bill of Entry No. 951898 dated 25.01.2006 and No. 882999 dated 28.09.2005, for clearance of the goods declared as Bakery Shortening , classified under Customs Tariff Heading 15179010, and claimed the benefit of CVD in terms of Central Excise Notification No. 4/2005 (S.No.2) as well as Notification No. 6/2002 (S.No. 246). During audit it was found, that the exemption n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-heading 1508.90 and the benefit of exemption was available to the applicant. After restructuring of the Tariff, the goods were classifiable under sub-heading 15171022. Both the sides admitted that the goods are classifiable under sub-heading 15171022, which indicates Sal fat (processed or refined) . On a plain reading of the wording of the notification, we find that the benefit of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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