9911796707
TMI Blog2007 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (J)] -1. This appeal arises from the Order-in-Original No. 19/2005 (VR) dated 22-11-2005 passed by the Commissioner of Central Excise Customs, Visakhapatnam confirming demand in terms of the test results of CRCL, New Delhi as against the test results produced by the assessee from Central Food Laboratory (CFL), Kolkata. The appellants claimed the benefit of Notification No. 21/2002-Cus dated 1-3-2002 (SI. No. 34(A) in respect of imported crude oil (Edible Grade) which is exempted from Customs duty with certain conditions. The appellant's contention is that in terms of the test result of CFL, the imported goods are crude oil and they are eligible for the benefit of Notification. However, the Revenue did not accept the test repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they are adulterated Palmolein and not conforming to the standards of PFA, 1954 and the Rules made under. The Prevention of Food Adulteration Act was enacted on 29 September 1954. It came into effect on 1st June 1955. In 1937, a Committee appointed by the Central Advisory Board of Health (CABH) advised Central legislation for the Prevention of Adulteration of food-stuffs. Consequently, the "Adulteration of food-stuffs" was included in the Concurrent List of the Constitution of India. Hence the Central legislation was enacted. In the statement of objects and reasons, while introducing the relevant Bill, it was stated :- "The Bill replaces all local food adulteration laws where they exist and also applies to those States where there are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Prevention of Food Adulteration Act, 1954. This Tribunal in the case of Ruchi Infrastructure Ltd . (supra) has held that when the Port Officers has clearly mentioned that Palmolein sample conform to the standards laid down under the PFA Rules, it is not necessary to go with the test result of Central Revenue Control Laboratory. Reliance was placed on Board's Circular No. 85/2003 dated 24-9-2003. The adjudicating authority has raised a question that there are no instructions as to the course of action to be taken when the test results of Chemical Examiner and CRCL are in conflict with the test results of PHO and CFL. When the statutory authorities, i.e. the Port Health Officer (PHO) and CFL have certified that the impugned goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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