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2018 (8) TMI 1900

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....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. Following its earlier decision in Arani A....

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....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 Chemical Examiner's analysis and the PH....

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....horities 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, relates to "Crude palm oil and its fractions,....