9911796707
TMI Blog2020 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... y Nos. 715 and 716, dated 22-9-2003, classifying the goods under Customs Tariff Heading 1511 10 00 of Customs Tariff Act 1975, claiming the benefit of exemption Notification No. 21/2002-Cus., dated 1-3-2002 as amended by Notification No. 120/2003-Cus., dated 1-8-2003. The samples of the imported goods were drawn and sent for chemical analysis to Dy. Chief Chemist. In its report, the Dy. Chief Chemist informed that the carotenoids content of the imported palm oil is below 500 mg/kg which attracted high rate of duty @ 70% against the duty paid @ 65%. Consequently, the less charge demand notice was issued for recovery of differential duty of Rs. 6,10,650/- in relation to the Bill of Entry No. 715, dated 22-9-2003 and Rs. 18,32,627/- in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.47 which was increased by 341.92 points higher due to delay. Therefore, the carotenoid value would be 399.30 + 341.72 = 741.02. Hence, the value by Ganesh Lab has more credence as it is an independent laboratory and conducted the test specifically on the issue. It is his contention that the case law relied upon by the Learned Commissioner (Appeals) is not binding as it was in relation to the disposal of the stay application. On the other hand, the judgment in the case of Ruchi Soya Industries Ltd. v. Commissioner of Customs, Mangalore - 2006 (193) E.L.T. 499 (Tri.-Bang.) is more relevant having regard to fact that Beta Carotene contents in crude palm oil decrease over period of time and accordingly held that the crude palm oil imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported lot at the same point of time. The appellant could not place on record any technical literature or any other authoritative publication to show that the carotenoid value decreases substantially with passage of time i.e. from the date of the drawal of sample and to the date of testing. Further, he has submitted that since the present issue relates to the admissibility of the benefit of exemption notification, the burden lies on the assessee to establish that their case falls within the four corners of the said notification in view of the principle of law laid down by the constitution of Bench by Hon'ble Supreme Court in the case of Commissioner of Cus. (Import), Mumbai v. Dilip Kumar & Company - 2018 (361) E.L.T. 577 (S.C.). 5.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as "Crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure';" 7. To ascertain the carotenoid contents of the imported crude palm oil, samples were drawn in presence of the appellant by the Department. The samples were later sent to Dy. Chief Chemist, Mumbai. The Dy. Chief Chemist, after analysis, opined that the carotenoid contents in one case is 399.1 mg/kg and in another case, it is 448 mg/kg. The said test report was not challenged by way of appeal by the appellant e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
