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TMI Blog2011 (7) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed these Appeals against common adjudication order No. 29/2008, dated 31-3-2008. 3. Briefly stated the facts of the case are that M/s. Sheel Chand Industries (hereinafter stated as importer) made import of goods and declared the goods as Mixed Fatty Acid and declared the value as US $ 210 per M.T. The go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch is based upon standards on a private website therefore the same cannot be relied upon to say that goods in question are Palm Fatty Acid Distillate. It is also submitted that as samples were sent to C.R.C.L. and report is not complete therefore the finding of the adjudicating authority that importer mis-declared the description of the goods is not sustainable. 4. In respect of valuation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed price by the Appellant is much higher than the lowest price as per Annexure 3 & 4 of the Show Cause Notice. Hence the demand is not sustainable. 6. The Revenue relied upon the statements of the partners of the firm that the actual price of goods is US $ 420 per M.T. Revenue relied upon the international bulletin to show that the price in the international market of Palm Fatty Acid Distill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-8 By GC 3. Oleic acid (C18 : 1),% of total fatty acids 40.1 28-48 By GC 4. Linoleic acid (C18 : 2),% of total fatty acids 4.1 3-12 By GC 9. The test report shows that the sample was of mixture of different fatty acids therefore in these circumstances we find no ground to concludes that the importer had misdeclared the goods by declaring the same as Mixed Fatty Acid. In respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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