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CC, Vijayawada Versus M/s Saraiwala Agro Refineries Ltd., M/s Sarda Agro Oil Ltd.

2016 (12) TMI 642 - CESTAT HYDERABAD

Jurisdiction of Chemical examiner - whether the PHO was the sole authority to certify the goods in quantum and not the Chemical Examiner? - Held that: - From the circular No. 58/2001 dated 25/10/2001, it is evidently clear that all consignments of imported edible/food products have to be referred to PHO's for testing and clearance shall be allowed only after receipt of the test reports. It is further clarified that where PHO's are not available, sample should be got tested from nearest Central F .....

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ules, 1955. When item A-17.15 is seen, it lays down that the standards prescribed in the rules for specific edible oils will also apply, except for moisture and acid value which shall not be more than 0.5 and 0.10 respectively. Item A-17.19 of the Rules specifically concerns palm oil, wherein it is laid down that acid value should not be more than 0.10. It is further clarified that palm oil imported into the country shall be refined before its supplied and it shall confirm to the standards laid .....

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6 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member(Technical) Sh. Arun Kumar, Deputy Commissioner (AR) for the Appellant. Sh. Mohd. Anwar Ali, Advocate for the Respondent. ORDER All the appeals filed by department aggrieved by orders of lower appellate authority who had set aside the decision of original adjudicating authority and had held that PHO was the sole authority to certify the goods in quantum and not the Chemical Examiner. 2. Today when the matter came .....

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]. On the other hand, all the respondents represented by Sh. G. Mohan Rao Ld. Counsel, submit that the Board Circular No. 58/2001 dated 25/10/2001 has clarified that all consignments of edible/food products imported into India shall be referred to PHOs for testing and that clearance shall be allowed only after receipt of test report. He also relies on the ratio of Tribunal decision in their own case in [2006 (206) ELT 348 (Tri-Bang)] and in M/s Lohiya Vanaspati Private Limited vs CCE, Vizag [200 .....

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