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2017 (10) TMI 716 - AT - CustomsClassification of imported goods - crude palm oil - to be classified under CTH 1511000 or under heading 15119090 - N/N. 21/2002 - Held that: - the test on the samples taken were conducted after more than 10 days of the drawing of the samples and further we do not have the evidence to the fact that the sample of the goods were stored in ideal condition - also, the basis of various scientific data that the beta carotenoid content in crude palm oil decreases with the passage of time if the same is not stored in proper temperature. In the case of Ruchi Soya Industries Ltd. [2008 (4) TMI 711 - CESTAT BANGALORE], this Tribunal has held that the carotene value changes over a period of time borne out by scientific opinion. Appeal allowed - decided in favor of appellant.
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