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TMI Blog2018 (7) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... tested and benefit extended if the acid value is more than 2% and beta carotene content ranges between 500 mg per kg to 2500 mg per kg. The goods against these bills of entry were cleared provisionally as the result of the beta carotene test were yet to be received from the Central Food Laboratory. Consequent upon the receipt of the test reports the original authority finalized the assessment and determined the duty liability of Rs. 1,31,81,802/- and Rs. 5,02,19,783/- respectively in two sets of proceeding. It is on the appeal against the order of finalization that the Commissioner (Appeals) rejected the claim for benefit of the concessional rate of duty. 2. On behalf of the appellant, it is the submission of Learned Counsel that the deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tific Research Foundation and Shri Ram Institute for Industrial Research. For example, in the original palm oil, the carotene content was 451.8 after five hours, it became 401.3 after 10 hours. The content was reduced to 372.3 after 15 hours, it was 278.6 after 7 days, it was 203.9 after 14 days. The above test has been conducted on the request of the Edible Oil Commissioners and Chief Director Ministry of Food and Consumer Affairs. Similar reports have been issued by Shri Ram Institute for Industrial Research. From these reports, we find that beta carotene level does not remain the same. With lapse of time, and temperature variations, there is deterioration of beta carotene. In deciding this case, this scientific findings given by reputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted CPO are very old may be more than one year old from the date of production. The average values for carotenes should not be less than 600 ppm for fresh CPO. The fact that most of the samples are showing values less than 400 ppm indicate that they were stored for long time. As shown in our controls CPO shipped with 550-650 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 A perusal of the above letter shows that the carotene content in crude palm oil varies with time. Moreover, the learned advocate drew our attent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for Revenue disputed their claim for concessional rate of duty on the ground that the appellant has not furnished any evidence on any test, at any stage, that would demonstrate compliance with the beta carotene presence in the imported consignment. According to him the reliance on the decision of the Tribunal in re Ruchi Soya Industries Ltd, is not acceptable as the importer in that dispute had produced proof of beta carotene content at the time of import and which was sought to be disputed by reliance on a subsequent test. It is his further contention that the reliance placed on that decision to contend that beta carotene content reduces overnight is also not as that reduction would eliminate such content during test. 4. Having h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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