TMI Blog2019 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the three acids and emphasizes that the acid value would remain unchanged. Hence, it would appear that conformity with the threshold of the range prescribed in the license, with any one of the three in relation to the acid value , and which is not disputed, should suffice - In the test report, there is no dispute that it is coconut oil that has been imported. It is also not in dispute that the imported product is in raw form. The license does not bar the import of raw coconut oil ; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license. It would, therefore, appear that any derived conformity with the threshold of the range should suffice. The computation approved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s State Trading Corporation, as the canalising agency, for procurement of coconut oil . With the Hon ble High Court of Bombay affirming the decision of the Tribunal to modify the fine in lieu of confiscation as well as the penalty, the assessment was taken up for finalisation. 3. The original authority confirmed the classification of coconut oil under the declared heading no. 15131900 of the First Schedule of the Customs Tariff Act, 1975. One of the aspects in that order, considered by the reviewing Commissioner to be lacking in legality and propriety, was the breach of restriction of quantum of free fatty acid, with a range of 3% - 6% in the advance licence, based upon the official test report of the samples drawn at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lauric or palmitic divide the acid value by 1.99, 2.81 or 2.19, respectively. the impugned order was issued. 5. Apparently to test the validity of the acid value and free fatty acid content, the original authority applied the three factors to the acid value and found that the free fatty acid content reported by Deputy Chief Chemist as 2.1%, when factored by 1.99, obtained the free fatty acid (oleic) to be 2.97%. Justifying this conversion, the first appellate authority, extracting the definition of acid value , came to the conclusion that the acid value should remain unvaried, irrespective of the type of fatty acid, to approve the conversion of free fatty acid (lauric) to free fatty acid (oleic) . As the content was, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision for rounding off. The thickness had been admitted by the appellants, had been ascertained through the reliable methods and no challenge had been made to the determination of the thickness. was upheld by the Hon ble Supreme Court. However, in the present dispute the claim for rounding off has been made and in re Delton Cables Ltd, the Tribunal, distinguishing the judgement of Hon ble High Court of Kerala in Aluminium Industries Ltd v. Union of India [unreported decision dated 16th September 1995], found the imperative of rounding off to the prescribed decimal point sanctified by the authoritative rules for this purpose. Here again, the prescriptions of Bureau of Indian Standards was relied upon. We take note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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