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2015 (9) TMI 713 - AT - CustomsImport of Crude Palm Oil - Benefit of Exemption notification-21/2002-Cus Drawing and testing of sample Appellant, to claim benefit of exemption notification no. 21/2002-Cus, produced test-report of load port issued by internationally acclaimed independent test laboratory Revenue also drew samples in presence of representative from appellant company and found that as per report of private test agency, carotenoid content was above 500 mg/kg, whereas Dy. Chief Chemist found carotenoid content to be lower than 500mg/kg Hence, exemption was denied Held that:- Chemical Examiners admitted that they were not aware with method of drawing of samples Samples were stored in plastic bottles although Indian Standards required samples to be stored in steel containers Neither samples were drawn not stored as per required standard and in absence of prescribed apparatus for testing, Commissioner erred in relying upon test report of Dy. Chief Chemist Test reports are also vitiated due to delay in testing, ranging from 25 days to 82 days, placing reliance on technical literature referred to hereinabove, which provides that carotene is unstable characteristic, which changes with exposure to light, air and atmosphere Therefore, appellants have fulfilled condition of Notification No. 21/2002 (as amended) and they are accordingly entitled to exemption Appeals allowed in favour of importer-assessee Decided in favour of Assesse.
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