TaxTMI 
TaxTMI 
2018 (4) TMI 1538
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....h March 2002 on the ground of beta-carotene content in the crude palm oil imported by M/s Radha Vansapati Ltd being below the prescribed to disentitle them from the privilege. The first appellate authority has followed a catena of decisions of the Tribunal to discard the test results owing to lapse of time causing depletion of the carotene content in crude palm oil. 2. The primary difference between crude palm oil and refined palm oil is the purification and bleaching process that renders it fit for human consumption. The characteristic chromatic distinction between crude and refined palm oil is attributable to carotene content which disappears on bleaching. Refining of palm oil, being a value addition rendered domestically, the exemptio....
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.... ELT 827 (Tri.-Mum.)] relied upon in the impugned order has not attained finality. Moreover, it is his contention that of the eleven bills of entry pertaining to high seas sales effected by M/s Ruchi Soya Ltd this was the sole consignment on which benefit of concession was claimed; according to him, the admission of ineligibility in the other imports of the same lot should suffice to deny eligibility in this also. We also take note that this order had followed an earlier decision of the Bangalore Bench which held that: "10. While dealing with the above contention of the appellants after taking note of the fact that various test results taken at various times showed reduction of carotenoids and after taking into account the opinions....
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....URAM. KERALA - INDIA : Dr. C. ARUMUGHAN Dr. R. A. Khan Chief Director & Edible Oil Commissioner Department of Food & Public Distribution Directorate of Vanaspati, Vegtable Oil & Fats New Delhi. Sub : Analytical results and comments of imported CPO received from Dr. Khan. Please find enclosed the results and my comments. In my opinion the imported CPO are very old may be more than one year old from the date of production. The average values for carotenes should not be less than 600 ppm for fresh CPO. The fact that of most of the samples are showing value less than 400 ppm indicate that they were stored for long time. As shown in our controls CPO shipped with 550-600 ppm ....
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....6, 485.5, 483.1, 475.7 only in respect of remaining three samples, the difference is appreciable. The values are 391.9, 390.5 and 424.1. We are satisfied that over a period of time, the beta carotene content in crude palm oil decreases. Though that decision is pending in appeal of Revenue before the Hon'ble High Court of Bombay, the substantial question of law was restricted to correctness of discarding of voluminous evidence and submissions that would establish ineligibility and controvert the decision relied upon by the Tribunal which was based only on one test result. It would, therefore, appear that the proposition that beta carotene content in crude palm oil diminishes with time is not the primary dispute before the Hon'ble Hi....