2008 (4) TMI 558

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....ier's ANALYSIS REPORT, produced by the importer, showed, inter alia , the following results : BAUDOUIN TEST : 5 R IN 1" CELL (MINIMUM) SLIP MELTING POINT (Deg.C) : 40 A sample of the goods was drawn and sent to the Port Health Organization (PHO) for their clearance. The Port Health Officer reported that the sample was found to be "adulterated" since the melting point determined by capillary slip method was 28.5°C, which was less than the minimum prescribed standard for "Vanaspati". Not satisfied with the PHO's test report, the importer asked for re-test by the Central Food Laboratory (CFL), Mysore. CFL certified that the sample of "Hydrogenated "Vegetable Oil" did not conform to the standards laid down for Vanaspati under the Pre....

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....ndi Textiles Silk Mills Ltd. v Commissioner of Customs, Chennai, 2005 (180) E.L.T. 135 (Tri.-Chennai) in support of his contention that, as the description of the goods was given in the Bill of Entry on the basis of the description given in the supplier's invoice, it could not be said that the appellants had misdeclared the goods and, therefore, there could be no confiscation or penalty. But the facts of the present case are distinguishable. Under the Prevention of Food Adulteration Rules, Vanaspati i.e., any refined edible vegetable oil or oils, subjected to a process of hydrogenation in any form, shall conform to certain specified standards. One of these specifications is that the melting point as determined by capillary slip method shall....