2012 (9) TMI 926

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....ounsel for the appellant the Commissioner of Central Excise, Visakhapatnam. This appeal under Section 130 of the Customs Act, 1962 is preferred against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the Tribunal') dated 8-6-2007, in Final Order No. 655/2007, in Appeal No. C/176, 177/2007. The Tribunal reversed the order of the Commi....

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....g of 998.575 MTs of Crude (unrefined) Palm Oil. The Palm Oil was imported from Indonesia. On landing at Kakinada Port, on 12-1-2005 samples of the imported Crude Palm Oil were drawn by the Port Health Officer, Kakinada on 18-1-2005. The test report of the Public Analyst, Visakhapatnam on these samples discloses that the imported Palm Oil confirmed to the standards laid down under Item A.17.19 and ....

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.... found that the acid contents in the imported Palm Oil was more than 10 as per the report of Chemical Examiner, Visakhapatnam dated 10-2-2005. Since the value exceed 10, the primary and appellate authorities held that the respondent-assessee was not entitled to the benefit of Basic Customs Duty at 65% and 80% of the value, as per Sl. No. 34A of the Notification No. 21 of 2002, dated 1-3-2002, on t....