TaxTMI 
TaxTMI 
2018 (5) TMI 74
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....h March 2002 on the ground of beta-carotene content in the crude palm oil imported by M/s Ruchi Soya Industries Ltd. (then known as M/s General Food Ltd.) being below the prescribed threshold 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. The dispute on quantity is now settled and is not pressed. 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 distinguishing colour of crude palm oil, derrived from the carotene content; is altered by bleaching during....
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.... Jamnagar [2006 (206) ELT 827 (Tri. Mum.)] relied upon in the impugned order has not attained finality. We also take note that this order, followed an earlier decision of the Bangalore Bench which had 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 given by the experts in the field, the Tribunal concluded that beta carotene level does not remain the same and with lapse of time and temperature variation, there is deterioration of beta carotene content. It was also observed that in deciding the said point, scientific findings given by repute research institute cann....
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....ts. 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 carotene the maximum loss would be less than 10% when it is received at the Indian port. It is also suspected that some amount of mixing of stearin with. CPO. If you need any more clarification, please contact me. With best regards, Yours sincerely, -sd- C. ARUMUGHAN Encl. as above A perusal of the above letter show that the carotene content in crude palm oil varies with tim....
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....sions that would controvert the decision of the Tribunal which was premised only on carotene content. 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 Honble High Court and jeopardize the decision cited as precedent only if Revenue is able to furnish other evidence of non-eligibility for concession rate of duty. 5. It is not in dispute that the palm oil under import was in crude from and requires refining, bleaching and deodorizing before it is released for human consumption. The primary purpose of prescribing a broad range of beta carotene content in the exemption notification is to ensure that it is restricted to palm oil that intended....