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2005 (8) TMI 228 - AT - CustomsImports crude palm oil - Exemption of Notification No. 21/02 Cus. - Samples drawn for test - Test report shows carotenoid value was less than 500 Mg - concessional rate of duty - recovery of differential duty - HELD THAT:- A perusal of RRL Trivendrum's letter to Edible Oil Commissioner shows that the carotene content in crude palm oil varies with time. Moreover, the learned advocate drew our attention to the decision of the Tribunal in the case of Commissioner of Customs Tuticorin v. KTP Oil Mills,[2004 (12) TMI 181 - CESTAT, CHENNAI], wherein the Tribunal has held that Chemical analysis of sample three months after it is drawn could not serve any purpose. In fact, the above view is only that of Chief Chemists CRCL. In that case also, the item imported was crude palm kernal oil. The above case refers to a clarification by CRCL, New Delhi to the effect that any analysis after a period of three months from the date of drawal of sample would not serve any purpose. There is also nothing on record to show that the method adopted by Cochin Custom lab was defective. The fact is that at the time of import, the goods satisfied the conditions of the notification. Even when we perused the results of CRCL, New Delhi, we find that in respect of 2 samples, the carotene content is as per the requirements the values are 524.3 and 525.8. In respect of 4 samples, the difference is only marginal values are 494.6, 485.5, 483.1, 475.7 only in respect of remaining three samples, the difference is appreciable. The values are 391.9, 390.5 and 424.1. We are satisfied that over a period of time, the beta carotene content in crude palm oil decreases. Thus, we hold that the crude palm oil imported satisfies the conditions of the relevant notification. Hence, the impugned order cannot be sustained. We allow the appeal with consequential relief.
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