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TMI Blog2018 (8) TMI 1900X X X X Extracts X X X X X X X X Extracts X X X X ..... the case involves a substantial question of law - While a feeble attempt is made, by the Learned Counsel for the appellant, to submit that the carotenoid value would deplete over a period of time, this Court would not be justified in examining these disputed questions of fact, for it is only if a substantial question of law arises for consideration, can an appeal be entertained under Section 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56) E.L.T. 627], the Tribunal held that, even though the acid value was less than six and within range, the carotenoid value was less than the prescribed limit of 500 - 2500 mg per kg; and, therefore, the imported crude palm oil was not entitled to the benefit of the notification. The Tribunal observed that its earlier order had been confirmed by the Supreme Court. 2. In Arani Agro Oil In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification; the Chemical Examiner s report showed that the acid value conformed to the specification of acid value as given in Notification No. 120/2003 i.e. more than 2%; the second condition stipulated in the said notification regarding the carotenoid content (as betacarotene), was not satisfied as the Chemical Examiner had reported the total carotenoid value as ranging between 408 and 449 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the range of 500-2500 mg per kg in loose or bulk form . It is only if the total carotenoid value falls within the range of 500-2500 mg per kg, is the assessee entitled for exemption. In the present case, the carotenoid value is less than 500, and is below the minimum limit prescribed under the exemption notification. The Tribunal was, therefore, justified in holding against the assessee, and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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