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Issues involved: Classification of imported crude palm oil, reliance on reports of Port Health Officer (PHO) and Chemical Examiner, eligibility for concessional rate of duty based on acid value.
Classification of imported crude palm oil: M/s. Nikhil Refineries (P) Ltd. imported crude palm oil declared as palm oil of edible grade. Samples tested by PHO and Chemical Examiner showed acid value exceeding limit, leading to revision of classification to non-edible grade, resulting in demand for differential duty. Reliance on reports of PHO and Chemical Examiner: Commissioner (Appeals) directed re-determination of duty liability based on PHO report favoring edible grade treatment. Revenue appealed, arguing Chemical Examiner's report with higher acid value should prevail, challenging reliance on PHO report. Eligibility for concessional rate of duty based on acid value: Dispute arose on whether acid value exceeding 10 rendered product non-edible, impacting duty rate. Tribunal considered conflicting decisions on reliance between PHO and Chemical Examiner reports, emphasizing timely testing and acid value stability over time. Decision: Tribunal upheld Revenue's appeal, citing lack of challenge to Chemical Examiner's report by importer, emphasizing need for importer to contest conflicting reports to safeguard interests. Ruling favored reliance on Chemical Examiner's report due to acid value exceeding limit, denying concessional rate eligibility.
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