TMI Blog1991 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... o the High Court. 3. The applicants imported an item describing the same as Soap Raw Material claiming clearance under OGL as raw material for actual user (Industrial), to which the department objected on the ground that the same was Palm Fatty Acid which fell within Serial No. 368 of Appx. 3 of Policy AM 1981, and as such not permissible under OGL. The material was also got tested, by the Chief Chemist, who opined the item as containing Palm Fatty Acid, between 63.5% to 67.4%. The adjudicating authority, after issue of show cause notice, adjudicated holding the item as not importable under OGL, and hence ordered confiscation under Sec. 111(d) of the Customs Act, with option to pay fine in lieu of confiscation. In the appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble Tribunal was correct and justified in not classifying Soap Raw Material imported by the applicants on the basis of its free fatty acid contents which is a commercial consideration specified in the PORAM Technical Literature, wherein Palm Fatty Acid is said to contain minimum 80% free fatty acid ? (iv) Whether or. not this Hon ble Tribunal was correct and justified in upholding the classification of Soap Raw Material imported by the applicants for ITC purposes as Palm Fatty Acid covered by Serial No. 368 of Appendix 3 of AM 81 Policy Book, in spite of the fact that the same has not been classified as Palm Fatty Acid under the heading 15.08/13 but as a residue of Palm Oil under the heading 15.14/17 of the erstwhile First Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of law must exist; (b) the same should arise out of the order; and (c) the same should be such, where verdict of the High Court was called for. In his submission, if the point of law which has stood settled, the same need not be referred to the High Court. According to Shri K. M. Mondal, the ld. SDR, the alleged issues relate to the factual aspects, and as such is called for no reference to the High Court. 7. Considering the submissions made, and the points of law as propounded by the applicants, the basis for all the issues, is the approach of the Tribunal, and reliance on the aspect of predominant contents in the item imported. Before considering this, it may be observed that the Tribunal has also examined the issue as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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