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2009 (12) TMI 398 - AT - CustomsClassification- whether the imported cargo is of non-edible grade of palmolein attracting tariff rate is eligible for exemption under Customs Exemption Notification No. 21/02 dated 1st March 2002 as amended by Notification No. 120/2003 dated 1st August 2003. Whether the imported goods were complying with the conditions as laid down in the notification. Held that- find that the acid value in all these consignments is confirming to the specification of acid value as given in Notification No. 120/2003 i.e. more than 2%, Second condition given in the said notification regarding carotenoid content (as beta carotene) is not being satisfied as the chemical examiner has reported total carotenoid value ranging from 408 to 449 mg per kg. This particular value does not satisfy the conditions laid down in the said notification. In view of these facts arid circumstances, we hold that the impugned order is correct and does not suffer from any infirmity and appeals are rejected.
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