TMI Blog2014 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is a successor notification of the earlier notification and the conditions remain the same. - Following decision of Cargill India Pvt. Ltd. & Ors. v. Union of India reported in [2013 (6) TMI 40 - GUJARAT HIGH COURT] - Decided in favour of assessee. - C/27716/2013-DB - Final Order No. 20267/2014 - Dated:- 24-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri A.K.S. Moorthy, Authorized Representative, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER Even though early hearing application has been listed for hearing and the stay application filed by the appellants earlier had been rejected by this Tribunal vide Miscellaneous Order No. 27391 27393/2013, dated 26-9-2013, we pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 The No. 5 written in the last column is the condition for importation. According to this condition, the concessional rate is available if the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 1996 . 2.1 The sample of the product imported by the appellant was tested by the Food Analyst and according to him the acid content was 10.14. According to the Prevention of Food Laboratory Act, appellant can get the same tested by Central Food Laboratory if they are not happy with the report of Food Analyst. Accordingly the appellant gets this tested by Central Food Laboratory who reported the acid content as 10.06. The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acid value is not more than 6.0. But palm oil imported into the country or produced by solvent extraction shall be refined before it is supplied for human consumption and it shall conform to the standards laid down under regulation 2.2.1 (16). Additionally, it shall have Flash Point (Pensky-Marten Closed Method)-Not less than 250 C Test for argemone oil shall be negative. However, it may contain food additives permitted in these Regulations and Appendices. The oil so refined shall not contain Hexane more than 5.00 ppm. 3. The learned authorized representative on behalf of the assessee-importer submitted that the report of the Chemical Examiner was not at all provided to the appellant even though a request was made and he draws our atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above has been considered is reproduced below : 3.25 Accordingly, in terms of the said provisions under Regulation 2.2.1(16), it is categorically and ex facie evident that the standards prescribed under the said rules i.e. under Regulation 2.2.1 and sub-headings 2.2.1 (1) to 2.2.1(24) are for edible oils and that after manufacture of edible oil the requirement of packaging and labelling are also mandatory. In other words, the overall reading of Regulation 2.2.2(19) will clearly show that the imported Palm Oil has necessarily to be refined to conform to the Standards under Regulation 2.2.1(16) and 2.2.1(19) except with regard to Acid Value to be less than 0.5% before the same can be sold for human consumption. Taking note of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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