TMI Blog2013 (10) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods which were imported in the form, they would not have been fit for human consumption unless refining takes place would also mean that the serial No. 33 A of notification No. 2212002 would apply as notification does not specify last four digit - Even Central Board of Excise and Customs has held that once goods which were imported are edible after the refining, they have to be held as edible grade when imported - Relying upon Cargill India Pvt. Ltd Vs. Union of India [2013 (6) TMI 40 - GUJARAT HIGH COURT] - the appellants have made out a prima facie case for the waiver of pre-deposit of the amounts involved - the appellant was directed not to apply for refund deposited by them during the investigation, during the pendency of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then marketing the same. He would submit that the appellants had approached Honble High Court of Gujarat and both the parties were directed to check quality of the product which is refined and is allowed to be cleared if it is fit for human consumption. It is his submission that the appellants had got the samples tested Central Food Laboratory, Mysore which has got all India jurisdictions and their test report says that refined cottonseed oil as manufactured and cleared, by the appellant is fit for human consumption. It is his submission that the classification of the product as held by the adjudicating authority as refined cottonseed oil of non edible grade is incorrect on the face of it. As the Central Food Laboratory, Mysore has got p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the details. As to the what classification, prima facie, we find that test report of CFL Mysore has tested the samples after refining and has opined that the said goods/product is fit for human consumption. The said test report also confirms that the goods which were imported in the form, they would not have been fit for human consumption unless refining takes place would also mean that the serial No. 33 A of notification No. 2212002 would apply as notification does not specify last four digit. Even Central Board of Excise and Customs has held that once goods which were imported are edible after the refining, they have to be held as edible grade when imported. We also find that the judgments of High Court in the case of Cargill India Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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