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Sheel Chand Agrolls Pvt Ltd, Mohan Goel, MD Versus Commissioner of Customs (Preventive) , New Delhi

Classification of import of RBD Palmolein Mixture from Sri Lanka - Country of Origin - edible mixture or not - classifiable under CTH 15.17 or under 15.18 - benefit of exemption Notification No.26/2000-Cus - Held that:- there is no doubt that the goods (palmolein oil CTH 1511) imported into Sri Lanka had undergone a change at four digit level vis-a-vis the goods exported to India classifiable under 15.17. Further, in the wake of test report of FDA, the Commissioner's observation that the goods d .....

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hat the classification CTH 15.18 (instead of 15.17) shown by the exporter in the invoice was pure oversight.

Ld. Adjudicating authority has acknowledged that certificate of country of origin has been issued by competent Sri Lankan authority certifying that the value of non-originating material is 54.23% which is less than the 65% of FOB value of the goods which conforms to the requirement of Rule 7(b) of DOO Rules, 2000. From the foregoing discussion it is also evident that as per the .....

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A/53364-53365/2015-CU(DB) - Dated:- 30-9-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri R M Saxena, Adv For the Respondent : Shri Ranjan Khanna, AR ORDER Per R K Singh Appeal is preferred against order-in-original dated 29.4.2009 in terms of which customs duty demand of ₹ 36,17,303/- was confirmed holding that appellant was not eligible for the benefit of Notification No.26/2000-Cus dated 1.3.2000. Penalty of equivalent amount was also imposed on the appell .....

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/2000-Cus. dated 1.3.2000 under Indo-Sri Lanka Free Trade Agreement (ISFTA) The goods were examined and representative samples drawn were sent for test to the Central Food Laboratory, Ghaziabad which gave the following test report: The sample conforms to the standards of RBD Palmolein laid down under Item No.A17.20 read with Item No.A17.15 for refined vegetable oil of Appendix 'B' of the PFA Rules (1955).The label declarations may be examined at your end as the manufacture's label ha .....

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e four digit level as a result of any processing in Sri Lanka, consequently,condition stipulated under Rule 7(b) of the Customs Tariff (Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and Republic of India) Rules, 2000 [D.O.O. Rules, 2000] was not satisfied and therefore concessional rate of duty under Notification No.26/2000-Cus was not available. Accordingly, differential duty demand was confirmed and the penalties were imposed as a .....

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iff concessions granted under the said agreement. In the application submitted to Sri Lankan Custom it had declared the goods to be 80% imported Palmolein mixed with 20% coconut oil in the mechanized process claiming classification to be under CH 15.18 due to oversight instead of 15.17 and the Customs opinion dated 19.5.2004 valid for six month mentioned the goods classification under CH 1517.90. It was just an oversight that the commercial invoice issued by the exporter also mentioned CTH 15.18 .....

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Item A 17.20 read with Item A 17.15. The appellant had submitted Country of Origin Certificate as required in terms of Rule 11 of the DOO Rules, 2000 and all other conditions of the said Rules were also satisfied. 4. ld. A.R. for Revenue on other hand stated that the test report certified the goods to be RBD palmolein and therefore notwithstanding the fact that Country of Origin Certificate has been issued by the authorized authority of Sri Lanka, the requirement of DOO Rules, 2000 are not satis .....

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ble oil of Appendix 'B' of the PFA Rules (1955) which obviously meant that the goods were edible. In that view the contention of the appellant that goods were correctly classifiable under CTH 15.17 as edible mixture and not under 15.18 has force of credibility specially when it is seen that the exporter had applied to the Sri Lankan Customs Authorities for export of RBD Palmolein mixture under brand name SOGO cooking oil mixture wherein it declared the ingredient to be 80% imported palmo .....

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TRADE DESCRIPTION OF GOODS: (PLEASE SEE INSTRUCTIONS OVERLEAF) 'SOGO' COOKING OIL 3. WHAT ARE THEIR CONSTITUTENT MATERIALS: IMPORTED VIRGIN PALM OLIEN AND LOCAL COOCONUT OIL 4. WHAT ARE THEY USED FOR: COOKING AND FRYING 5. IN WHAT FORM AR THEY IMPORTED/EXPORTED: LIQUIED FORM 6. MANUFACTURER'S OR SUPPLIER'S NAME AND ADDRESS: 609 INDUSTRIAL CHEMICALS (PVT.) LTD LOT : D5 SEETHAWAKA INDUSTRIAL PARK AVISAWELA 7. ADDITIONAL INFORMATION ORCOMMETNS: 80% IMPORTED PALM OLIEN MIXED WITH 20% .....

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Subject to revision of this decision which could occur during the period of validity. S/d- 19/05/2004 DIRECTOR CUSTOMS (TFA) Sig/P.G.Wijesekara) DIRECTOR OF CUSTOMS (I & T) In the wake of the aforesaid certification, there is no doubt that the goods (palmolein oil CTH 1511) imported into Sri Lanka had undergone a change at four digit level vis-a-vis the goods exported to India classifiable under 15.17. Further, in the wake of test report of FDA, the Commissioner's observation that the go .....

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