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2018 (6) TMI 1218 - AT - CustomsBenefit of N/N. 21/2002-Cus dated 12th March 2002 - denial on the ground of beta-carotene content in the crude palm oil imported by M/s Ruchi Soya Industries Ltd. being below the prescribed to disentitle them from the privilege - Held that:- The test result relied upon by Revenue is that of the remnant by the Central Revenue Control Laboratory after the samples drawn on board on 6th June 2004 and from shore tank on 9th June 2004 had shown contradictory levels of beta carotene. The samples of both tested at Kandla on 3rd July 2004 was in favour of importer while samples tested at Vadodara on 30th July 2004 was marginally below the threshold in the notification. The various tests of the samples were effected over a period of four months and there is a consistent decline in the distinguishing content. Furthermore, the first test at Kandla passes muster. No evidence to establish that carotene content was never above the threshold of 500 mg/kg has been placed on record. Appeal dismissed - decided against Revenue.
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