2006 (12) TMI 66

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..... to appellant - Appeal No. E/167/05-NB(S) - Final Order No. 1797/2006-SM(BR)(PB) - Dated:- 8-12-2006 - [Order per] - Heard both the sides. Applicants filed this appeal against the order in appeal, whereby the benefit of Notification No. 16/2000-Cus. was denied to the quantity of 18.370 MT of crude palm oil on the ground that it was not used for the manufacture of vanaspati. 2. The conten .....

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..... ase, the appellant made an import of crude palm oil under Notification No. 16/2000 which provides concessional rate of duty if the same is imported for the manufacture of vanaspati. Certain quantity of crude palm oil was lost due to accident of the tanker when the palm oil was transported from port of importation to factory. This fact was not disputed by the Revenue. There is no allegation that th .....

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