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TMI Blog2018 (6) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Ruchi Soya Industries Ltd. being below the prescribed to disentitle them from the privilege. The first appellate authority has followed a catena of decisions of the Tribunal to discard the test results owing to lapse of time causing depletion of the carotene content in crude palm oil. 2. The primary difference between crude palm oil and refined palm oil is the purification and bleaching process that renders it fit for human consumption. Refining of palm oil, being a value addition rendered domestically, the exemption notification incentivizes the import of crude palm oil with lower duties of customs. M/s Ruchi Soya Industries Ltd had imported 4540 MT and 2040 MT of crude palm oil of which 1765 MT was cleared against five bills of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various test results taken at various times showed reduction of carotenoids and after taking into account the opinions given by the experts in the field, the Tribunal concluded that beta carotene level does not remain the same and with lapse of time and temperature variation, there is deterioration of beta carotene content. It was also observed that in deciding the said point, scientific findings given by repute research institute cannot be ignored. For better appreciation, we reproduce Para 5 of the said decision hereinbelow : "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r controls CPO shipped with 550-600 ppm carotene the maximum loss would be less than 10% when it is received at the Indian port. It is also suspected that some amount of mixing of stearin with. CPO. If you need any more clarification, please contact me. With best regards, Yours sincerely, -sd- C. ARUMUGHAN Encl. as above A perusal of the above letter show that the carotene content in crude palm oil varies with time. Moreover, the learned Advocate drew 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 abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alidity of accepting the test results in the face of other evidence. 5. It is not in dispute that the palm oil under import was crude and requires refining, bleaching and deodorizing before it is released for human consumption. The primary purpose of prescribing a broad range of beta carotene content in the exemption notification is to ensure that it is restricted to palm oil that will 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 samples 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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