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2013 (11) TMI 393 - AT - CustomsImport of Crude Palm Oil - high content of Acid about 10% - applicability of exemption notification 21/2002 cus dated 1.3.2003 - Held that:- The Notification prescribed the acid value of “4 or more” to attract “nil” rate of duty. The Board prescribed maximum acid value of 10 vide Circular No. 40/2001-Cus., dated 13-7-2001. In the case of Cargill India Pvt. Ltd. [2013 (6) TMI 40 - GUJARAT HIGH COURT], the Hon’ble High Court disapproved the Board’s view by observing that the entry in the Notification should not be construed by taking aid of the provisions of Food Adulteration Rules and that the alteration of acid value from “4 or more” to “between 4 & 10” would directly violate the language of the Notification. In the result, the importer in that case received the benefit of the Notification. Like the consignment of CPO imported by Cargill India Pvt. Ltd., the goods imported by the appellant also had acid value above 10. In both the cases, apparently, the goods satisfied the description of Sl. No. 30(II)(A) - stay granted.
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