2018 (8) TMI 1900

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....DGMENT This appeal, under Section 130 of the Customs Act, is preferred against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. C/59/2009, dated 31-8-2015 whereby the appeal preferred by the Revenue was allowed. The appeal filed before the Tribunal was against the order passed by the Commissioner of Customs, Visakhapatnam. Foll....

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....d. The Tribunal held that Notification No. 21/2002 clearly required two conditions to be fulfilled for being eligible for exemption; the first condition was that the acid value should be 2% or more; the second condition was that the total carotenoid (as betacarotene) should be in the range of 500-2500 mg per kg in loose or bulk form, the question involved was not a dispute or conflict between the ....

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....7-11-2003, the samples drawn by the authorities were tested on 27-11-2003, and the appellants did not ask for a retest of the sample by challenging the sampling procedure. The appeal preferred against the aforesaid order of the Tribunal, in Civil Appeal No. 16245 of 2010 [2016 (338) E.L.T. (A31) (S.C.)] was dismissed by the Supreme Court on 19-7-2010. 3. The notification, at entry-34, rela....