9911796707
TMI Blog2018 (4) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... value addition in India. The various tests of the samples were effected over a period of four months and there is a consistent decline in the distinguishing content. Furthermore, the first test at Kandla passes muster. No other evidence to establish that the consignment did not, at any stage, comply with threshold requirement is placed on record. The conformity of impugned goods with crude palm oil as per the prescribed parameters at the time of import is not in question - appeal dismissed - decided against Revenue. - C/CO/66/2010-DB Appeal No. C/489/2009-DB - Final Order No. A / 10750/2018 - Dated:- 25-4-2018 - HON BLE PRESIDENT DR. SATISH CHANDRA And HON BLE Mr. C.J. MATHEW, MEMBER (TECHNICAL) For Appellant : Mr. L. Patra (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 3rd July 2004 and 30th July 2004 with the results indicating beta-carotene content of 500-2500 mg/kg and 467-468 mg/kg respectively. According to a further test carried out at Central Revenue Control Laboratory, on board sample were found to contain 444.5 mg/kg and shore tank sample to contain 445.7 mg/kg of beta carotene following which demand of ₹ 4,41,306/- was proposed by denying the benefit of concessional rate of duty for which beta-carotene in the range of 500-2500 mg/kg was prescribed. The differential demand on this count, having been decided in favour of importer in the impugned order, Revenue has preferred this appeal 3. Revenue is aggrieved by the discarding of the last test result in the impugned order despite it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w : 5. The learned Advocate produced a copy of letter from Ministry of Consumer Affairs Food and Public Distribution to Department of Revenue. In the letter, the Chief Director-cum-edible oil Commissioner makes a case for deleting the stipulation of carotenoid content in the crude palm oil for the simple reason that when crude palm oil is refined, carotenoids both alfa and beta are removed. Crude oil is refined prior to hydrogenation. Hence, the Edible Oil Commissioner maintained that there is hardly any need to stipulate the requirement of carotenoid content for import of crude palm oil. In fact, in the letter there is mention that edible oil Commissioner had entrusted RRL Trivendrum to find out the impact of time and temperamre on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew our attention to the decision of the Tribunal in the case of Commissioner of Customs, Cuticorin v. KTP Oil Mills [2005 (182) E.L.T. 376 (Tri. - Chennai)] wherein the Tribunal has held, that Chemical analysis of three months after it is drawn could not serve any purpose. In fact, the above view is only that of Chief Chemists CRCL. In that case also, the item imported was crude palm kernal oil. The above case refers to clarification by CRCL, New Delhi to the effect that any analysis after a period of three months from the date of drawal of sample would not serve any purpose. There is also nothing on record to show that the method adopted by Cochin Customs Lab was defective. The fact is that at the time of import, the goods satisfied the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable only to palm oil that is intended to be subjected to value addition in India. The test result relied upon by Revenue is that of the remnant by the Central Revenue Control Laboratory after the sample drawn on board on 6th June 2004 and from shore tank on 9th June 2004 had shown contradictory levels of beta carotene. The samples of both tested at Kandla on 3rd July 2004 was in favour of importer while samples tested at Vadodara on 30th July 2004 was marginally below the threshold in the notification. The last of the tests conducted at Delhi on 5th October 2004 indicated a content less than that ascertained at Vadodara. From the cited decision in their own case, it is clear that expert opinion holds that carotene content reduces due to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
