2016 (12) TMI 642

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....mar, Deputy Commissioner (AR) for the Appellant. Sh. Mohd. Anwar Ali, Advocate for the Respondent. ORDER All the appeals filed by department aggrieved by orders of lower appellate authority who had set aside the decision of original adjudicating authority and had held that PHO was the sole authority to certify the goods in quantum and not the Chemical Examiner. 2. Today when the matter came u....

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....nly after receipt of test report. He also relies on the ratio of Tribunal decision in their own case in [2006 (206) ELT 348 (Tri-Bang)] and in M/s Lohiya Vanaspati Private Limited vs CCE, Vizag [2008 (226) ELT 60 (Tri-Bang)]. 2. Heard both sides. From the circular cited by Ld. Counsel it is evidently clear that all consignments of imported edible/food products have to be referred to PHO's for....

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....c edible oils will also apply, except for moisture and acid value which shall not be more than 0.5 and 0.10 respectively. Item A-17.19 of the Rules specifically concerns palm oil, wherein it is laid down that acid value should not be more than 0.10. It is further clarified that palm oil imported into the country shall be refined before its supplied and it shall confirm to the standards laid down u....