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TMI Blog2014 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ions by the appellant that appellant had imported 2300 MT's of Crude Palm Oil on 28-5-2013 and the appellant is suffering huge amounts as demurrage and storage charges and financial loss and also in view of the decision of the Hon'ble High Court in the appeal filed by the appellants dated 3-12-2013 wherein the Hon'ble High Court directed the Tribunal to decide the issue preferably within a period of one month from the date of communication of their order. 2. Heard both the sides. The issue involved is whether the Crude Palm Oil imported by the appellant can be cleared availing exemption under Notification No. 12/2012, dated 17-3-2012. The Sl. No. 51(II)(A) covers the item in dispute before us and which reads as under : S. No. Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance was placed on Food Safety and Standards (Food Products and Food Additive) Regulations, 2011. According to 2.2.19 of the regulations,- "19. Palm oil means the oil obtained from fleshy mesocarp of fruits of the oil palm (Elaeis Guinensis) tree by the method of expression or solvent extraction. It shall be clear, free from rancidity, suspended or other foreign matter, separated water, added colouring and flavouring substances or mineral oil. It shall conform to the following standards, namely: - Butyro-refractometer reading at 50°C Or Refractive Index at 50°C 35.5-44.0 1.4491-1.4552 Melting point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CFL which also ultimately came against them. The original adjudicating authority as well as the appellate authority have relied upon the reports of Food Analyst and CFL and CRCL report has been ignored. He relied on the decision of this Tribunal in the case of Asst. Commissioner of Cus. & C.E. v. Nikhil Refineries (P) Ltd. to submit that the Revenue cannot ignore CRCL report. Further it was also submitted that relying upon the decision of the Hon'ble High Court of Calcutta in the case of Gokul Refoils Solvents Pvt. Ltd. v. Union of India & Ors. reported in 2012 (278) E.L.T. 433 (Cal.) and the decision of the Hon'ble High Court of Gujarat in the case of Cargill India Pvt. Ltd. & Ors. v. Union of India reported in 2013 (288) E.L.T. 209 (Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... successor notification of the earlier notification and the conditions remain the same. At this stage the learned AR submits that the fact that it has to be refined and thereafter only it should be released and after refining itself would show that at the time of importation, the oil is not of edible crude and therefore does not become eligible for exemption. We are unable to consider this submission in view of the decision of the Hon'ble High Court of Gujarat taking a view that exemption would be available under this heading. 4. In view of the above observations, we consider that the appellant is eligible for the benefit of notification and accordingly the appeal is allowed with consequential relief, if any, to the appellant. At this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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