TMI Blog2016 (1) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... dix B of PFA Rules, is without any basis. Incidentally, even if the classification is taken as CTH 15.18 even then the Country of Origin requirements remain satisfied and therefore for the purpose of assessment of duty this controversy/contention regarding classification of the impugned goods is not of any consequence though in the light of the analysis above, we are of the view that the appellant has been able to demonstrate that 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 le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant imported a consignment describing it as RBD Palmolein Mixture from Sri Lanka and filed Bill of Entry dated 24.6.2004 claiming the benefit of exemption Notification No.26/2000-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 has not been provided. Based on the test report and observin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 instead of CTH 15.17. (ii) The adjudicating authority on its own rejected the finding of the Foods Drug Administration by holding that the goods cannot conform to A -17.15 of Appendix B of PFA Rules which covers refined vegetable oil. (iii) The goods were edible oil and the sample test report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 palmolein and 20% coconut oil mixed in the mechanized process and claimed classification under CTH 15.17 which was in accordance with the opinion of Sri Lankan Customs Authorities as is evident from the endorsement of Sri Lankan Customs Authorities dated 19.5.2004; the relevant document is appended below for ready reference: APPLICATION TO BE MADE IN TRIPLICATE D/INQ:TC/2004/76 1. NAME AND ADDRESS OF APPLICANT: 609 INDUSTRIAL CHEMICAL (PVT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (FOR OFFICE USE ONLY) CUSTOMS OPINION-VALID UNTIL FOR SIX MONTHS 1. CUSTOMS PAYMENT RECEIPT NO. DATE: 6613 of 13/05/2004 2. TARIFF ITEM: 1517.90 3. COMMENTS: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and (c) the goods should be accompanied by Country of Origin certificate in the prescribed proforma from the competent Sri Lankan authorities. 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 requirement under Rule 7(b) of DOO Rules, 2000, non-originating materials were sufficiently processed so as to result in a different classification at the 4 digit level of the Harmonized Commodity Description and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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