TMI Blog2017 (10) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal has held that the carotene value changes over a period of time borne out by scientific opinion. Appeal allowed - decided in favor of appellant. - C/300-301/2008-DB - Final Order No. 22190-22191/2017 - Dated:- 22-9-2017 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Kurian Thomas, Advocate For the Appellant Shri Naveen Kushalappa, Jt. Commissioner ( AR) For the Respondent ORDER Per : S. S. Garg The present two appeals have been filed by the appellants against the impugned orders dt. 28/11/2007 whereby the CC(Appeals) has rejected the appeals of the appellants. Since issue involved in both the appeals is identical, both the appeals are being disposed of by this common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt further submitted that the reduced value of carotenoid content was probably on account of delay occasioned in testing of the items after import. It was also submitted by the appellant that at the time of shipment and during the voyage, the carotenoid was in the range of 500 mg./kg. as per the certificate of the supplier and during the voyage, the temperature was also maintained at desired level to prevent depletion of the quality so as to maintain the carotenoid level of the crude palm oil. Further in support of their claim, test reports of M/s. Ganesh Research Foundation and M/s. Sri Ram Institute for Industrial Research were submitted which certify that in the absence of storage under constant temperature, there was a possibility of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenoid contents in crude palm oil decreases with the passage of time. He also submitted that the study shows that the beta carotenoid in palm oil fell to 451.8 mg/kg from above 500 mg/kg after 5 hours; to 401.3 after 10 hours; to 372.3 after 15 hours; 278.6 after 7 days and 203.9 after 14 days; unless the same is stored in proper temperature. In support of his submission, he relied upon the following decisions:- i. Ruchi Soya Industries ltd. CC(Appeals), Bangalore [2015(323) ELT 189 (Tri. Bang.)] ii. Ruchi Soya Industries Ltd. Vs. CC, Jamnagar [2006(206) ELT 827 (Tri. Mumbai)] iii. Ruchi Soya Industries Ltd. Vs. CC, Mangalore [2006(193) ELT 499 (Tri. Bang.)] 4. On the other hand, the learned AR reiterated the findings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram Institute for Industrial Research. From these reports, we find that beta carotene level does not remain the same. With lapse of time, and temperature variations, there is deterioration of beta carotene. In deciding this case, this scientific findings given by reputed research institution cannot be ignored. Similarly in the case of Ruchi Soya Industries Ltd. [2015(323) ELT 189 (Tri. Bang.)], this Tribunal has held that the carotene value changes over a period of time borne out by scientific opinion whereas the Commissioner(Appeals) has taken a rigid stand that carotene value would be the same at any point of time. It has also been observed by the Division Bench in the case of Ruchi Soya Industries Ltd. [2006(206) ELT 827 (Tri. Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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