https://www.taxtmi.com/caselaws?id=77799 Customs exemption for imported crude palmolein depended on strict compliance with the notification conditions at the time of importation. The acid value requirement was satisfied, but the chemical examiner's report showed carotenoid content below the minimum prescribed under the amended notification. A post-refining certificate could not displace the notification threshold, and no defect in sampling or basis for retesting was established. As a result, failure to meet any essential parameter defeated entitlement to the exemption benefit. en-us Tue, 22 Dec 2009 00:00:00 +0530 Tue, 12 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77799 Customs exemption for imported crude palmolein depended on strict compliance with the notification conditions at the time of importation. The acid value requirement was satisfied, but the chemical examiner's report showed carotenoid content below the minimum prescribed under the amended notification. A post-refining certificate could not displace the notification threshold, and no defect in sampling or basis for retesting was established. As a result, failure to meet any essential parameter defeated entitlement to the exemption benefit. Case-Laws Customs Tue, 22 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77799