2017 (1) TMI 913

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....g the classification of crude palm oil (CPO) imported by the appellant. Appellant sought clearance of CPO under Chapter Heading 1511100 seeking the benefit of concessional rate of duty which was allowed on provisional assessment basis under test bond. Samples were drawn and forwarded to CRCL for test and the report of the CRCL indicated that carotenoid value as beta carotene in the samples was less than the prescribed limit of 500-2500 mg/kg as per circular No. 85/2003 dated 24.9.2003; the adjudicating authority held that the goods imported are not CPO and hence classifiable under 15119090 and chargeable to duty @ 70% as against duty @ 65%, due to which a less charge demand was issued. Appellant contested the less charge demand on merits. T....

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.... identical issue was agitated before the Tribunal in the case of Ruchi Soya Industries Ltd. vs. CC, Kandla - 2014 (313) ELT 401, wherein the Tribunal took a view that delay in analyzing the sample by 14 days would reduce the carotenoid value and the appeal was allowed in favour of importer. He would also submit that the carotenoid content loss, does not affect the classification of CPO. Only the question of exemption notification arises and hence there being no condition imposed for the product to be regarded as CPO, classification is correctly claimed. For this proposition, he relies upon the decision of the Tribunal in the case of Pandi Devi Oil Industry vs. CC, Trichy - 2016 (334) 566 as also Ruchi Soya Industries Ltd. (supra), 2006 (206....

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.... from the above reproduced tariff entries that there is no dispute that the goods which are imported are classifiable under 1511 and the CRCL report clearly records that the sample is "raw grade palm oil". We agree with the contentions raised by the learned counsel that raw grade palm oil would mean it is crude oil and merits classification under 15111000 and not under 15119090, as crude palm oil which is imported and declared as such. 9. We also find that the claim of the appellant's counsel that the carotenoid value decreases when the samples are transported for the analysis purposes and there is a delay in testing of samples. From the table which is reproduced in para 4, it is noticed that there is a delay of 14, 18 and 38 days in tes....