TMI Blog2005 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ills,[ 2004 (12) TMI 181 - CESTAT, CHENNAI] , wherein the Tribunal has held that Chemical analysis of sample three months after it is drawn could not serve any purpose. 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 a 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 Custom 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 respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cochin. Simultaneously DRI officials had also drawn samples from the said vessel and sent the same to CFTRI Mysore for testing. The results of test in the Customs Laboratory, Cochin were favourable to the appellants. However, the CFTRI results showed that carotenoid value was less than 500 Mg. In that case, the goods were not entitled for concessional assessments. Since the test results of Cochin Customs lab and those of CFTRI, Mysore were contradictory, the remaining of the samples were sent to Central Revenue Control Laboratory (CRCL), New Delhi for retesting. Out of the 9 remaining samples, only two passed the test. In respect of the remaining samples, representing 3089.152 MTs of palm oil, the carotenoid value was less than 500 Mg. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and heating reduce the carotene value of the crude palm oil. In the present case, the samples were taken on 2-10-2003. The CRCL report is dated 16-1-2004. It is after a period of 3 months. As the carotene value is subject to variations due to time and other conditions, the test reports taken after a lapse of time cannot be relied on. It is not indicated anywhere as to the method followed by CRCL in testing the samples because there is a BSI method and another method prescribed is KODAX. There is violation of the principles of natural justice as nothing has been disclosed to the appellants regarding the method adopted to find out the presence of carotene value. The lower authorities committed an error by not appreciating the technical repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and Shri Ram Institute for Industrial Research. For example, in the original palm oil, the carotene content was 451.8 after five hours, it became 401.3 after 10 hours. The content was reduced to 372.3 after 15 hours, it was 278.6 after 7 days, it was 203.9 after 14 days. The above test has been conducted on the request of the Edible Oil Commissioners and Chief Director Ministry of Food and Consumer Affairs. Similar reports have been issued by Shri 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of production. The average values for carotenes should not be less than 600 ppm for fresh CPO. The fact that most of the samples are showing values less than 400 ppm indicate that they were stored for long time. As shown in our controls CPO shipped with 550-600 ppm carotene the maximum loss would be less than 10% when it is received at the Indian port. It is also suspected that some amount of mixing of stearin with CPO. If you need any more clarification, please contact me. With best regards, Yours sincerely, Sd/- C. Arumughan 6. A perusal of the above letter shows that the carotene content in crude palm oil varies with time. Moreover, the learned advocate drew our attention to the decision of the Tribunal in the case of Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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