TMI Blog2016 (12) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... of Health Services. Contention of Revenue is that the PHO certificates issued in these cases do not specifically indicate the acid values which are required for considering benefit of Notification No. 21/2002 dated 01.03.2002. However on perusal of the PHO certificate it reveals that there is in fact a certification concerning that the samples conform to the standards laid down under item A-17.15 of the PFA Rules, 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test reports have clearly indicated the acid values and caroteloid concentration. He also placed reliance on Tribunal decision in M/s Nikhil Refineries case [2015 (327) ELT 401 (Tri-Bang)]. 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 [2008 (226) ELT 60 (Tri-Bang)]. 2. Heard both sides. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority in Para 14 in his order that any matter concerning testing of edibility, it is the PHO and CFL alone that have the authority in reporting on the matter is correct and does not require any interference. It is also seen that the case law relied upon by revenue in Nikhil Refineries case involves a case where the PHO report was found insufficient. However, there are other Tribunal decisions such as those cited by Ld. Counsel which have dearly laid down that Board's instructions do not require that edible oils have to be send to chemical laboratories for test and that only PHO and CFL are competent authorities for that purpose. In view of the discussions aforesaid we do not find any reason to interfere with the orders of the lower app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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