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TMI Blog2017 (1) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... g the samples by the authorities concerned, which would definitely affect the carotenoid value in the sample. The appellant is eligible for the benefit of reduced rate of customs duty as per N/N. 21/2002-Cus. as the products imported by them are classifiable under chapter heading 15111000 - appeal allowed - decided in favor of appellant. - C/9, 10, 12/06-Mum - A/95150-95152/16/CB - Dated:- 29-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri T. Viswanathan, Advocate, for appellant Shri Ahibaran, Additional Commissioner (AR), for respondent Per: M.V. Ravindran These three appeals are directed against order-in-appeal No. 484 to 487/2005 MCH/DC/Gr.I/05 dated 4.10.2005. 2. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned, which is reproduced below:- Appeal No. Warehousing BOE No. Date Home Consumption BOE Date Date of PHO s NOC Date of drawal of sample for Chemical Analysis Date of Chemical Examiner s Test Report Carotenoid content mentioned in Test Report Less Charge date Duty demand (Rs.) Delay in testing C/9/05 640 dt. 23.3.04 1.4.04 9.4.04 29.3.04 23.3.04 6.4.04 417.1 mg/kg 10.5.04 8,74,913 14 days C/10/05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer gave NOC for the clearance of the goods i.e. CPO, which would mean that the goods which are declared as CPO were CPO and reliance is placed on the said test report. It is his further submission that CRCL report also states that the goods are raw grade palm oil which would also mean that the imported goods are CPO as the word raw is synonym for crude . 6. Learned departmental representative reiterates the findings of the lower authorities and submits that once the carotenoid value is less than the minimum specified in the notification, the classification would change and benefit of exemption cannot be extended. He submits that both the lower authorities have recorded correct findings. 7. On perusal of the records, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 15111000 and not under 15119090, as crude palm oil which is imported and declared as such. 9. We also find that the claim of the appellant s counsel that the carotenoid value decreases when the samples are transported for the analysis purposes and there is a delay in testing of samples. From the table which is reproduced in para 4, it is noticed that there is a delay of 14, 18 and 38 days in testing the samples by the authorities concerned, which would definitely affect the carotenoid value in the sample, is the law which has been settled by the Tribunal in the case of Ruchi Soya Industries Ltd. vs. CC, Kandla - 2014 (313) 401 (wherein one of us, Mr. M.V. Ravindran, was a member). 10. In view of the foregoing and in the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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