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TMI Blog2009 (12) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration are appellants imported crude palm-oil through Kakinada port and filed bills of entry declaring the goods as palmolein of edible grade in bulk falling under sub-heading 1511 90 90 of Customs Tariff, Act 1975. Since the percentage of FFA of the cargo as per load port analysis was more than the maximum limit prescribed under PFA Act, the importers were asked to classify the goods as Crude palmolein of non edible grade, falling under Ch. Sub-heading No. 1511 10 00 and the bill of entry was assessed provisionally subject to the test analysis results. The Port Health Officer, Kakinada informed that the sample is having an Acid Value of 10.74 as per the analysis of Junior Scientific officer and Public analyst, Regional (PH) Laboratory, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mesocarp of fruits of oil palm (Elaeis guinensis) tree by the method of expression or solvent extraction. It shall be clear, free from rancidity, suspended or other foreign matter, separated water, added colouring and flavouring substances or mineral oils. It shall conform to the following standards, namely: (a) Butyro-refractometer reading at 40°C or 43.7 to 52.5 Refractive Index at 40°C 1.4550-1.4610 (b) Iodine value (Wijs' method) 54.62 (c) Saponification value 195-205 (d) Cloud paint &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue, cloud point, flash point despite specific standards stipulated for palmolein. As per Rules 5 of PFA rules 1955. Without any of these tests being performed, P.H.O, merely harps upon acid value. For acid value PHO is the only authority and not the chemical examiner. It is his submission that, however, after refining the PHO has certified the cargo as fit for human consumption. He would submit that the CBEC Circular No. 29/97-Cus., dated 31-7-1997 and 40/01-Cus., dated 13-7-2001 clearly cover the issue as the said circulars have clarified that the term vegetable oils of edible grade will cover vegetable oils which are fit for human consumption after further processing. The benefit of duty exemption is admissible so long as the oil import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that carotenoid content (as beta carotene) is reported to be 451 mg per kg and it is noticed that less than 500 mg per kg is the requirement of the notification. He would submit that the carotenoid value goes down as the time elapses. He would submit that in an identical situation in the case of Ruchi Soya Industries case [2006(206) E.L.T. 827 (Mum.)] it is held that carotenoid value should be considered immediately. He would also submit that the load port analysis of the said consignment says beta carotene value as 503. It is also his submission that CBEC Circular Nos. 36/01, 58/01 and 28/06 specifically direct the authorities i.e. Customs Authorities to re-export the consignment if the same are not found to be within the parameters o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these cases that the appellant had imported crude palm oil through Kakinada Port and filed bills of entry. The first test report of public health officer clearly indicted that the said sample contained acid value of 10.74 and is therefore adulterated. Subsequent to the purification of the said sample as per the direction of the Hon'ble High court of A.P. the said samples was tested by the PHO and he opined that the refined palmolein is confirming to the standards of PFA Act and rules. 7. The main contention of the appellant that once the port health officer has given a certificate that the imported palmolein after refining is confirming to the standards of PFA and rules, hence the report of the chemical examiner need not be considered se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 17 The various decisions relied upon by the learned counsel would indicate that in those cases, the samples were tested for carotenoid value belatedly. Since the testing of carotenoid value in those cases were belatedly done and the samples were found to be not complying with the standards as laid down in the notification, the assessee's appeals were allowed. In the case before us, we find that initial test of the PHO clearly indicated that the goods are adulterated and since they were adulterated the goods were sent for analysis to CRCL which had opined the carotenoid value being not falling between the specification as laid down in the notification. 8. In view of these facts arid circumstances, we hold that the impugned order is corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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