2006 (4) TMI 386
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....ppellants imported consignments of Crude Palm Oil, which arrived at the Port on 3-7-2004. Representative samples of imported Crude Petroleum Oil were drawn on-board and thereafter the goods were discharged from the vessel. After discharge of the goods, representative samples were again drawn on 7-7-2004 and sent for test. 3. In terms of Serial No. 34 of Notification No. 21/02-Cus., dated 10-3-2002, as amended vide Notification No. 120/03-Cus., dated 1-8-2003, Crude Palm Oil attracted concessional rate of Basic Customs Duty of 65% if total carotenoid (as beta carotene) is in the range of 500-2500 mg/kg. If the above requirement is not met, the Crude Palm Oil would be classifiable under Heading 151190.90 of the Customs Tariff Act, 1975 ....
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....tory, New Delhi and the result dated 22-9-2004 showed carotenoid contents as 436.8 mg/kg. 6. Based upon the above, proceedings were initiated against the appellants by way of issuance of the Show Cause Notice dated 10-2-2005 proposing the denial of the benefit of the notification, confiscation of the goods and imposition of penalty upon them. 7. During the course of adjudication, the appellants strongly contested the proposal, on the ground that initial samples which showed the test results were within the parameters of the notification in question. As such, they contented that there was no occasion for the revenue to draw further samples and sent them for testing. It was also argued by them that carotenoid contents in the Crude....
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....rters and it was only subsequently some reports out of samples drawn from 9 consignments showed carotenoid contents less than the requisite criteria of 500 mg/kg. It was also contended before that Bench in that case that Crude Palm Oil being the vegetable origin product, its carotenoid content diminishes with the passage of time. The same experts opinions of Sriram Research Institute for Industrial Research and Ganesh Scientific Research Foundation opining that with the lapse of time, atmospheric condition and heating, carotenoid value of Crude Palm Oil gets reduced. 10. While dealing with the above contention of the appellants after taking note of the fact that various test results taken at various times showed reduction of carotenoi....
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.... RESEARCH LABORATORY THIRUVANANTHAPURAM. KERALA - INDIA : Dr. C. ARUMUGHAN Dr. R. A. Khan Chief Director & Edible Oil Commissioner Department of Food & Public Distribution Directorate of Vanaspati, Vegtable Oil & Fats New Delhi. Sub : Analytical results and comments of imported CPO received from Dr. Khan. Please find enclosed the results and my comments. In my opinion the imported CPO are very old may be more than one year old from the date of production. The average values for carotenes should not be less than 600 ppm for fresh CPO. The fact that of most of the samples are showing value less than 400 ppm indicate that they were stored for long time. As shown in our controls CPO shipped with 550-600 ppm carotene the maximum loss wo....