2014 (10) TMI 591

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....for final hearing in view of the submissions by the appellant that appellant had imported 2300 MT's of Crude Palm Oil on 28-5-2013 and the appellant is suffering huge amounts as demurrage and storage charges and financial loss and also in view of the decision of the Hon'ble High Court in the appeal filed by the appellants dated 3-12-2013 wherein the Hon'ble High Court directed the Tribunal to decide the issue preferably within a period of one month from the date of communication of their order. 2. Heard both the sides. The issue involved is whether the Crude Palm Oil imported by the appellant can be cleared availing exemption under Notification No. 12/2012, dated 17-3-2012. The Sl. No. 51(II)(A) covers the item in dispute before us ....

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....not eligible for the exemption and oil cannot be treated as edible crude, reliance was placed on Food Safety and Standards (Food Products and Food Additive) Regulations, 2011. According to 2.2.19 of the regulations,- "19. Palm oil means the oil obtained from fleshy mesocarp of fruits of the oil palm (Elaeis Guinensis) tree by the method of expression or solvent extraction. It shall be clear, free from rancidity, suspended or other foreign matter, separated water, added colouring and flavouring substances or mineral oil. It shall conform to the following standards, namely: - Butyro-refractometer reading at 50°C                    ....

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....ave the CRCL report and report of Food Analyst was against them, the appellant had requested for sample test by the CFL which also ultimately came against them. The original adjudicating authority as well as the appellate authority have relied upon the reports of Food Analyst and CFL and CRCL report has been ignored. He relied on the decision of this Tribunal in the case of Asst. Commissioner of Cus. & C.E. v. Nikhil Refineries (P) Ltd. to submit that the Revenue cannot ignore CRCL report. Further it was also submitted that relying upon the decision of the Hon'ble High Court of Calcutta in the case of Gokul Refoils Solvents Pvt. Ltd. v. Union of India & Ors. reported in 2012 (278) E.L.T. 433 (Cal.) and the decision of the Hon'ble High Court....