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TMI Blog2015 (10) TMI 2188X X X X Extracts X X X X X X X X Extracts X X X X ..... f C.Ex. & Cus, Visakhapatnam [2009 (12) TMI 398 - CESTAT, BANGALORE] - Imported crude palm oil was not entitled to benefit of notification 40/2001-Cus dated 13.7.2001 – Impugned order of the Commissioner (Appeals) set aside – Decided in favour of Revenue. - C/59/2009-DB - Final Order No. 21760 / 2015 - Dated:- 15-7-2015 - Smt. Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member Mr. N. Jagdish, A.R. : For the Petitioner Ms. Neethu, Advocate : For the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Mr. N. Jagdish, learned A.R. appearing for the Revenue and Ms. Neethu, learned advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide 06 Test memos i.e., 1476 to 1481 of 2003, to the Chemical Examiner-Customs House Laboratory-Vizag revealed the Acid Value ranging between 5.29 to 5.66 and the total Carotenoid Concentration ranging between 363 to 422. Accordingly, observing due principles of natural justice and in consideration of the sample reports furnished by the PHO and Chemical Examiner, the Assistant Commissioner, vide Order No. 5/2008 dated 29.5.2008, finalized assessment by classifying goods as Crude Palmolein (other than Edible Grade) under 15111000 under CTA 75 and demanded duty-BCD @100%, SAD 4% at Tariff rate of $532 Pmt. 5. Aggrieved by the Order-in-Original, the appellant preferred an appeal before the Commissioner (Appeals) who held that (i) the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant standard in respect of such edible oils by specifying the range of carotenoid concentration in terms of composition characteristics 2.6 of CODEX STANDARD 210-1999 for named vegetable oils as (i) carotenoids treated as precursors of Vitamin A; (ii) studies have shown that carotenes also possess the protective properties against various types of Cancer and (iii) the presence of Carotenoids offer oxidative protection to the OIL, by themselves being oxidised first prior to the triglycerides. (b) The benefit of concessional rate of duty under Notification No. 21/2002-Cus, dt. 01.03.2002 can be extended only if the acid value is below 06 for the Item A 17.20 vide Appendix B of PFA Rules 1954, in relation to the imported Oils and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of such alloys in terms of chapter heading sub-heading and not as per common trade practice. Whereas, the instant case deals with the classification of goods on the basis of prescribed statutory standards and therefore, the relevancy does not hold merit and hence, not applicable even by ratio. 2. In testing the samples forwarded to them, it is for the said statutory Laboratories to satisfy themselves as to the prescribed parameters and communication of the relevant parameter for determination of the required standards to the authorities. In the Instant Case, the Acid value being the primary parameter evidencing the nature of goods (under import) i.e., edible or otherwise, the reports of both the Port Health Officer and the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spati, bakery shortening and fat spread as specified in the PFA Act 1954 and rules made thereunder for human consumption. The PFA Act 1954 has laid down the standards of Crude Palm Oil and prescribed the maximum limit of the acid value for CPO as 10.0 . Thus, the same stand and the standard as prescribed in the PFA Act 1954 apply equally in un-ambiguous terms to the Crude Palmolein in the instant case wherein the Acid Value shall be below 06 with Carotenoid concentration ranging between 500-2500 mg/Kg. Thus, the classification of carried out by the Assistant Commissioner is very much in order and accordingly, the goods are to be tested for the standards to be confirmed at the time of importation only and not after their importation for supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified the goods, as the Crude Palmolein (Other than Edible Grade) under 15111000 of the CTA '75 and not on any presumption as held by the Commissioner (A). 8. In view of the above stated reasons, the Order passed by the Commissioner(Appeals) is not legal and correct. 7. After hearing both sides and on going through the impugned order, we find that the Commissioner (Appeals) has granted relief to the respondent by finding faults with the order of the Assistant Commissioner and referring to certain lacuna in the order. We are informed that an identical issue was the subject matter of the Tribunal s decision in the assessee s own case reported as Arani Agro Oil Indus. Ltd. Vs. Commissioner of C.Ex. Cus, Visakhapatnam [2010 (256 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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