2013 (10) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per : Mr. M.V. Ravindran; These two stay petitions are filed for waiver of pre deposit of the penalties ordered by the adjudicating authority after holding that the classification of the imported goods as claimed by the appellant is not eligible for exemption under Sr. No. 33 A of notification No. 21/2002-Cus dated 21.03.2002. 2. Ld. counsel appearing on behalf of the appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onble High Court of Gujarat and both the parties were directed to check quality of the product which is refined and is allowed to be cleared if it is fit for human consumption. It is his submission that the appellants had got the samples tested Central Food Laboratory, Mysore which has got all India jurisdictions and their test report says that refined cottonseed oil as manufactured and cleared,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rted required to be refined is itself and indicator that the goods were not of edible grade. It is his submission that when the goods do not confirm to the specification of the provision of Food Articles Act, then they have to be held as non edible. It is his submission that there were five different analysis report of the very same sample and one of them being from CFL, Pune which has got jurisdi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eport also confirms that the goods which were imported in the form, they would not have been fit for human consumption unless refining takes place would also mean that the serial No. 33 A of notification No. 2212002 would apply as notification does not specify last four digit. Even Central Board of Excise and Customs has held that once goods which were imported are edible after the refining, they ....