TaxTMI 
TaxTMI 
2007 (11) TMI 234
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.... Rs.80,000/- 3 C/263/2005 M/s. JOCIL Ltd. Rs. 100,000/- 4 C/264/2005 K.V. Narasimha Rao Rs. 10,000/- 5 C/265/2005 C.H. Satyanarayana Rs. 20,000/- 6 C/266/2005 C.H. Satyanarayana Rs. 8,000/- 7 C/275/2005 Hindustan Lever Ltd. Rs. 90,000/- 8 C/276/2005 Hindustan Lever Ltd. Rs. 200,000/- 9 C/277/2005 M/s. Sree Rayaiaseema Alkailes and Allied Chemicals Ltd. Rs. 90,000/- In all the above appeals t....
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.... Stearin shall be permitted as under 2. Non-edible Industrial Grade Crude Palm Stearin may be imported without a licence in accordance with conditions set out in the following paragraphs of this Public Notice :- (i) Imports may be made by only those importers who hold an industrial licence or an approval or authorization from the Secretariat of Industrial Approvals of the Department of Industrial Development, Government of India or a DGTD registration for the manufacture of fatty acids or registration with Directorate Vanaspati, Vegetable oils and Fats and who have the facility to split Crude Palm Stearin into fatty acid and glycerol. (ii) Only Crude Palm Stearin admixed with at least 10% free fatty acids (FFA) will be allowed to b....
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....bsp; : 24.4% (d) M & NI : <0.1% 4. In view of the above report the department took the view that there is prima facie mis-declaration. Therefore show cause notices were issued to all the concerned parties including Hindustan Lever Ltd. who sold the goods to the importers on high sea sales basis. The Commissioner after giving personal hearing and after observing the usual formalities passed the impugned orders whose details had already been given in the above tabular column. In the impugned orders the Commissioner held that the goods are not actually Crude Palm Stearin which they declar....
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....11 the Commissioner has compared the specifications of Crude Palm Stearin and RBD Palm Stearin as per the PORAM standards. What is the reasoning of the Commissioner for holding that the appellants had imported only RBD Palm Stearin? The Commissioner takes up the parameters M and I, which means moisture and impurity. As per the test report the moisture and impurities in respect of the samples are less than 0.1%. The Commissioner holds the view that when the moisture is less than 0.1% it conforms to the specification of RBD Palm Stearin and he has considered two other parameters also. According to him the colour should be too dark for Crude Palm Steam whereas in the present case it is dull white and he has taken another parameter, which is th....
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....member that the moisture and impurity specification given in PORAM is only maximum and when that is the case it is not understood how he has drawn an inference that the impugned item is RBD Palm Steam when the moisture contents (<0.1%) satisfies the moisture and impurity content as per PORAM standards of Crude Palm Steam which can go up to 0.25%. Simply for the reason the M & I for the impugned product (<0.1%) is less than 0.15%, one can not conclude that the product is RBD Palm Stearin. Therefore the inference drawn by the Commissioner is not correct. The carotenoid range is also not a decisive factor to conclude that the impugned item is RBD Palm Stearin. In our view there is not enough ground to hold that the appellants had imported RBD ....