TMI Blog2018 (5) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... that is intended to be subjected to value addition in India. The various tests of the samples were effected over a period of four months and there is a consistent decline in the distinguishing content. Furthermore, the first test at Kandla passes muster - No other evidence to establish that the consignment did not, at any stage, comply with threshold requirement is placed on record. The conformity of impugned goods with crude palm oil as per the prescribed parameters at the time of import is not in question - appeal dismissed - decided against Revenue. - C/CO/64/2010-DB Appeal No. C/384/2009-DB - Final Order No. A / 10751 /2018 - Dated:- 25-4-2018 - HON BLE PRESIDENT DR. SATISH CHANDRA And HON BLE Mr. C.J. MATHEW, MEMBER (TECHNIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/13.07.2004 and F-105/15.07.2004. Samples drawn were tested on 3rd July 2004 and 30th July 2004 with the results indicating beta-carotene content of 500-2500 mg/kg and 467-468 mg/kg. According to further test carried out at Central Revenue Control Laboratory on board samples was found to contain 444.5 mg/kg and shore tank sample to contain 445.7 mg/kg of beta carotene following which demand of ₹ 42,42,770/- was proposed by denying the benefit of concessional rate of duty for which beta-carotene in the range of 500-2500 mg/kg was prescribed. The differential demand on this count, as well as on the quantity liable to duty, having been decided in favour of importer in the impugned order, Revenue has preferred this appeal 3. Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id content in the crude palm oil for the simple reason that when crude palm oil is refined, carotenoids both alfa and beta are removed. Crude oil is refined prior to hydrogenation. Hence, the Edible Oil Commissioner maintained that there is hardly any need to stipulate the requirement of carotenoid content for import of crude palm oil. In fact, in the letter there is mention that edible oil Commissioner had entrusted RRL Trivendrum to find out the impact of time and temperamre on the carotenoid content during the transit period of import of crude palmoline from Indonesia to India. The learned Advocate produced a copy of RRL Trivendrums letter to edible oil Commissioner, The extract of the letter is given below :- COUNCIL Of SCIENTIFIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. In fact, the above view is only that of Chief Chemists CRCL. In that case also, the item imported was crude palm kernal oil. The above case refers to clarification by CRCL, New Delhi to the effect that any analysis after a period of three months from the date of drawal of sample would not serve any purpose. There is also nothing on record to show that the method adopted by Cochin Customs Lab was defective. The fact is that at the time of import, the goods satisfied the conditions of the notification. Even when we perused the results of CRCL, New Delhi, we find that in respect of 2 samples, the carotene content is as per the requirements the values are 524.3 and 525.8 - In respect of 4 samples, the difference is only marginal values are 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent laboratories. The samples of both tested at Kandla on 3rd July 2004 was in favour of importer while samples tested at Vadodara on 30th July 2004 was marginally below the threshold in the notification. The last of the tests conducted at Delhi on 5th October 2004 indicated a content less than that ascertained at Vadodara. From the cited decision in their own case, it is clear that expert opinion holds that carotene content reduces due to lapse of time. This is reflected in the impugned test reports too. The various tests of the samples were effected over a period of four months since arrival of cargo and there is a consistent decline in the distinguishing content. Furthermore, the first test at Kandla passes muster. 6. In these facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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