https://www.taxtmi.com/caselaws?id=362391 The Tribunal upheld the importer's entitlement to exemption under the notification based on beta-carotene content in imported crude palm oil. Discrepancies in test results were resolved, confirming the decline in carotene content over time. The Tribunal emphasized meeting prescribed parameters at import for concessional duty rates, dismissing the Revenue's appeal and disposing of the cross-objection. The decision underscored the importance of test results and expert opinions in determining eligibility for duty exemptions, providing clarity on the matter. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 25 Jun 2018 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362391 The Tribunal upheld the importer's entitlement to exemption under the notification based on beta-carotene content in imported crude palm oil. Discrepancies in test results were resolved, confirming the decline in carotene content over time. The Tribunal emphasized meeting prescribed parameters at import for concessional duty rates, dismissing the Revenue's appeal and disposing of the cross-objection. The decision underscored the importance of test results and expert opinions in determining eligibility for duty exemptions, providing clarity on the matter. Case-Laws Customs Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362391