2008 (7) TMI 799

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.... R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These applications are for waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the parties. The appellants have been asked to pay additional duty of customs on vanaspathi imported by them and cleared under a series of Bills of Entry, a few of these in the recent past and th....

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....eferred to as 'PFA Standards'). These certificates further stated that the absence of trans-fatty acids (TFA, for short) in the samples was indicative of the goods not having been hydrogenated. The Department has relied on this part of the CFTRI reports to hold that the goods imported by the appellants were not vanaspathi classifiable under Heading 1516 of the First Schedule to the Customs Tariff ....

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.... by the Customs authorities. The CFTRI certificates on the samples of recent imports certified that the samples conformed to PFA standards for vanaspathi. These reports, however, contained a rider to the effect that the absence of TFA was indicative of hydrogenation oil not having been performed. It is not certain to us whether such a rider would have been attached by the CFTRI in the event of sam....