https://www.taxtmi.com/caselaws?id=359510 The appeal was against the denial of exemption on crude palm oil due to beta-carotene content below the threshold. The dispute over test results and depletion of carotene content was central to the case. The court highlighted the distinction between crude and refined palm oil, emphasizing the impact of time and temperature variations on carotene content. The judgment focused on the consistency of test results over time, ultimately dismissing Revenue's appeal based on the conformity of imported goods with prescribed parameters at the time of import. en-us Wed, 25 Apr 2018 00:00:00 +0530 Thu, 29 Aug 2019 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359510 The appeal was against the denial of exemption on crude palm oil due to beta-carotene content below the threshold. The dispute over test results and depletion of carotene content was central to the case. The court highlighted the distinction between crude and refined palm oil, emphasizing the impact of time and temperature variations on carotene content. The judgment focused on the consistency of test results over time, ultimately dismissing Revenue's appeal based on the conformity of imported goods with prescribed parameters at the time of import. Case-Laws Customs Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359510