TMI Blog2018 (6) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... lly below the threshold in the notification. 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 evidence to establish that carotene content was never above the threshold of 500 mg/kg has been placed on record. Appeal dismissed - decided against Revenue. - C/CO/65/2010-DB Appeal No.C/490/2009-DB - A/10737/2018 - Dated:- 23-4-2018 - PRESIDENT DR. SATISH CHANDRA AND Mr. C.J. MATHEW, MEMBER (TECHNICAL) For Appellant: Mr. A. Mishra (AR) For Respondent: None ORDER Per: C J Mathew Appeal lies against order-in-appeal no. 78/2009 dated 18th August 2009 of Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 liabile to duty, having been decided in favour of importer in the impugned order, Revenue has preferred this appeal 3. Revenue is aggrieved by the discarding of the last test result despite continuation of the litigation against the orders of Tribunal on the basis of depleting carotene content, cited on behalf of the appellant, before the Hon ble High Court. 4. We have heard Learned Authorized Representative who submitted that decision in Ruchi Soya Industries Ltd. v Commissioner of Customs (Prev.) Jamnagar [2006 (206) ELT 827 (Tri. Mum.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um 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 Trivendrum s letter to edible oil Commissioner, The extract of the letter is given below :- COUNCIL Of SCIENTIFIC INDUSTRIAL RESAERCH REGIONAL RESEARCH LABORATORY THIRUVANANTHAPURAM. KERALA - INDIA : Dr. C. ARUMUGHAN Dr. R. A. Khan Chief Director Edible Oil Commissioner Department of Food Public Distribution Directorate of Vanaspati, Vegtable Oil Fats New Delhi. Sub : Analytical results and comments of imported CPO received from Dr. Khan. Please find enclosed the results and my comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 194.6, 485.5, 483.1, 475.7 only in respect of remaining three samples, the difference is appreciable. The values are 391.9, 390.5 and 424.1. We are satisfied that over a period of time, the beta carotene content in crude palm oil decreases. Though that decision is pending in appeal of Revenue before the Hon ble High Court of Bombay, the substantial question of law was restricted to correctness of discarding of vol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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