2004 (3) TMI 142

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..... ructure Ltd., Kakinada against the Order-in-Original No. 114/2002-RP, dated 19-3-2003 passed by the Commissioner of Customs and Central Excise, Visakhapatnam. 2. Shri G.L. Rawal, ld. Advocate, appearing for the appellants pleaded that M/s. Ruchi Infrastructure Ltd. imported a quantity of 2,335.844 MT of edible oil in Vessel MT SIAM SUPHA and stored the same in the bonded tanks on 22-2-2002 as pe .....

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..... ly assessed for speedy clearance of imported cargo. The importer pleaded that the Crude Palmolein (edible grade) was imported by them from M/s. Aavanthi Industries Pvt. Ltd., Singapore. The main factor for distinguishing refined/crude palmolein are FFA, Moisture Content, Colour and Rancidity. The statutory requirement for the Port Health Officer to draw the sample and send it for testing is necess .....

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..... ial duty demanded. Ld. Counsel pleaded that the dispute regarding classification of Crude or Refined Palmolein Oil was settled by the Central Board, Customs as per Circular No. 85/2003-Cus., dated 24th September 2003, issued from F. No. 528/21/2003-Cus. (TU) wherein it has been stated in Para 5 that - "With effect from 1st August, 2003, for the purposes of duty assessment, crude palm oil and its .....

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..... icate the item as RBD palm oil/palmolein, the assessment should be finalized under sub-heading 15119010." Ld. Counsel, therefore, pleaded that since Port Health Officer has mentioned their item as crude palmolein oil which needs further processing, this reports should be accepted. Para 13 of the said Circular states that - "Action may be taken accordingly in respect of past, pending and futu .....

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..... ard as per the above said Circular No. 85/2003-Cus., dated 24-9-2003. In this case, the Port Health Officer has clearly mentioned that crude palmolein sample conform the standard laid down under PFA Rules and it is refined before supply for home consumption. In view of this test result of the Port Health Officer read with Board Circular, it is not necessary to go with the test result of the Centra .....

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