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TMI Blog2015 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Chapter heading 1516 to that of Chapter heading 1517 – Classifying goods under Chapter Heading 15162091, allowing exemptions from additional duty of excise under Notification No. 4/2005 – Following earlier decision of Tribunal, impugned order cannot be sustained – Accordingly, impugned orders set aside – Appeals are allowed with consequential relief. - Appeal No. : C/184,185/2008 - ORDER No. 10660-10661/2015 - Dated:- 12-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri H Modh (Advocate) For The Revenue : Shri L Tendupatra (Authorised Representative) Per : Mr.P.K. Das, These appeals are arising our of a common order and therefore both are taken up together for disposal. 2. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow 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. We also find that when the goods were removed no samples were taken nor any tests were conducted to ascertain the chemical nature or character of the goods imported. This considerably weakens the stand taken by the department in re-classifying the goods under Chapter 1517. In fact, the Revenue could not produce any such evidence in support of their case. The Hon ble Supreme Court in the case of Garware Nylons Limited - 1996 (87) E.L.T. 12 (S.C.) has well laid down certain guidelines in similar situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When an article has, by all standards, a reasonable 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. In view of the facts and discussions as above, we find that the stand taken by the Revenue is unsustainable and the appeal filed by M/s. Adani Wilmar Limited is to be allowed classifying the goods under Chapter Heading 15162091, allowing exemptions from additional duty of excise under Notification No. 4/2005. Consequential relief, if any to the appellant, is also allowed. 5. In view of the above disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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