Assessment under Port Health Officer's test report applied to pre-1-8-2003 Bills of Entry, supporting interim relief.

Circular No. 85/2003 was treated as applicable to Bills of Entry for home consumption filed before 1-8-2003, requiring assessment on the basis of the Port Health Officer's test report. Where the report described the goods as crude palm oil, palmolein, or palm oil/palmolein requiring further processing, the report was to be accepted and assessment finalised accordingly. On a prima facie view, this supported classification as crude palmolein for interim relief purposes, and waiver of pre-deposit was granted with stay of the duty demand.

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Issues: Whether Circular No. 85/2003 dated 24-9-2003 applied to Bills of Entry filed for home consumption prior to 1-8-2003 so as to support assessment on the basis of the Port Health Officer's test report and justify waiver of pre-deposit and stay of duty demand.

Analysis: The Circular directed that Bills of Entry filed for home consumption before 1-8-2003 were to be assessed on the basis of the Port Health Officer's test report, and where the report described the goods as crude palm oil/palmolein or as palm oil/palmolein requiring further processing, the report was to be accepted and assessment finalised accordingly. On a prima facie consideration, the Circular was treated as applicable, and the appellant's contention that the assessment should proceed under the crude palmolein classification was accepted for interim relief purposes.

Conclusion: The appellant was granted waiver of pre-deposit and the duty demand was stayed.

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