TaxTMI 
TaxTMI 
2008 (5) TMI 223
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....ds were finally assessed as declared and allowed clearance for home consumption on payment of duty on 9-12-05. Another consignment of 6,691.107 MT arrived in the first week of December and bills of entry for the same were filed on 6-12-05. The Customs Officers suspected the correct declaration made by the appellant in respect of the goods as HVO and entertained a doubt that the same was Refined Palm Oil (hereinafter referred as RPO). The said consignment was not cleared and samples were drawn on 10-12-05 from the vessel tank as also from the off-shore storage tank, as the goods were already discharged. Meanwhile, a third consignment of HVO of 5699.723 MTs also arrived, for which bill of entry was filed on 17-12-05. In this case also, samples were drawn from the vessel as well from the off-shore storage tank. As per the requirements, samples were also tested before clearance of the goods by the Chief Medical Officer, Community Health Centre, Mundra, who had certified the same to be of HVO and fit for human consumption. As per the report of Public Food & Test Laboratory sent to Medical Officer, Referal Hospital & Community Health Centre, the samples were found of HVO, conformin....
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.... the same were sent to Director of Forensic Sciences, Gandhinagar for retrieving the date/e-mails therein. The Directorate of Forensic Sciences submitted its Report under cover of their letter dated 1-3-06. Also, during the investigations, statements of various persons were recorded. Apart from above statements of the Chemical Examiner, Kandla, PHO, Mudra Port and Chemical Analyst, Vadodara were also recorded. During the pendency of the investigations, the goods were provisionally released on execution of two Bank Guarantees aggregating to Rs. 22.27 crores and on payment of Customs duty on the declared values. 3. In the backdrop of above development, appellants were issued a show cause notice dated 16-6-06 alleging that the proper classification of the goods is under heading 1511 90 10 as RPO as against the appellant's claim of classification under heading 1516 20 91 as HVO. The notice accordingly proposed to assess the consignment as RPO by enhancing the value of the goods and to confirm the differential duty of Rs. 17.31 crores (approx.) along with confirmation of interest. The notice also proposed to confiscate the seized goods and impose penalty upon the appellant. 4. ....
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....appellants have relied upon the Chemical Examiner, Kandla's report and Geochem laboratory's report which are in favour of the appellant. They have also tried to establish by referring to various parameters detailed in the Visakhapatnam report and by conducting the cross-examination of Dr. Rao, Chemical Examiner of Visakhapatnam laboratory that the reports in question relied upon by the Commissioner to the come to the inevitable conclusion of the goods being RPO and not HVO, are not correct and as such, are not worthy of reliance. 8. In brief, the appellants have contended as under: (a) that as per the affidavit of all the manufacturers, the product is HVO, the manufacturing process of which has been undertaken by mixing/blending the same to partial hydrogenation. The said process is irreversible and RPO, HVO cannot be split. The said affidavit has not been questioned and has attained finality. (b) that the goods are HVO is also supported by the following documents: (i) Declaration and other relied documents filed at the Port of Loading. (ii) Test Reports issued by Geochem Laboratorires ("Geochem"). It may not be out of place to mention here that DRI had also sought a....
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....ise, hydrogenation requires the presence of three substances * Base Oil, * Hydrogen Gas, * Catalyst-Nickel. (h) The degree of hydrogenation depends on: * temperature and pressure at which the process takes place, and * length of treatment. (i) Hydrogenation takes place when either one or both of the following occurs: * Transformation of unsaturated glycerised into saturated; * Converting the cis-form of unsaturated fatted acids into the transform in order to raise the melting point. (j) That the burden to prove classification is on the Revenue. As held by Hon'ble Supreme Court in case of UOI v. Garware Nylon Ltd.- 1996 (87) E.L.T. 12 (S.C.) and in case of Hindustan Feredo Ltd. v. Commissioner - 1997 (89) E.L.T. 16 (S.C.). The goods squarely fall within the four corners of the taxing statute and it was obligatory on the part of the Revenue to produce evidences conclusively pointing out that the goods had only the characteristics of RPO and were not hydrogenated. Neither the test report of Dr. Rao or CSIR or e-mails conclusively established the goods to be RPO. (k) As regards the test report of Dr. Rao and CSIR, it was submitted as under: (i) The p....
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....n has two major effects. These are saturated on double bond and formation of trans-double bonds. He has also explained positional isomerisation to mean inter alia, shifting of double bonds in different position of the fatty acids. (viii) The above explanation of Dr. Armugam is also supported by Bailey's which is referred to hereinabove. (ix) Neither CSIR report nor Dr. Rao's report show that no shift in the position of the double bond has occurred. As a matter of record, Dr. Rao evaded question relating to positional isomerisation. (x) At the same time, CSIR report is extremely vague and inconclusive in as much as it is reported that trans-fatty acids are not noticed in a measurable amount of trans-fatty acids. This by itself does not at all indicate whether there was any shift in the position of the double bond, even assuming that it was less than 1% as claimed by Dr. Armugam. It is, therefore, submitted that the test reports of CSIR are totally unreliable. (xi) The conclusions in the test reports of Dr. Rao and CSIR are totally unsupported by any technical book or authority. All the materials and technical literature on record including Bailey do not support the concl....
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....ith the manufacturer in Indonesia and the Company was experiment to ensure the production of hydrogenated goods with the consistency and quality as required by the Company to be used for marketing Vanaspati under its brand name "Raag" and "Avsar" * That the Company intended to either use whole of the imported quantity for marketing Vanaspati in India or blend/mix the same at certain ratios, say 50:50, or 40:60 with indigenous hydrogenated oil. * That at the highest, it means that the manufacturer was indicating the position of the raw materials/ingredients/inputs used in the manufacture of final hydrogenated product, which in one of the mails, is suggested to be 85% RPO+11-12% HPO + Sesame Oil and others. (xvi) It is therefore, submitted that even if the e-mails are taken on the face thereof to be true and correct, still none of them in any manner whatsoever indicate that the goods imported by the Company are not hydrogenated, but plain and simple RPO. The reference to 85% RPO and 11-12% HPO indicates the percentage of different inputs/raw materials used in the manufacture of HVO since as stated by the manufacturer in the affidavit that one of the methods of manufacturing ....
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....t of the imported goods and after the process of cleaning, the same were packed and sold as Vanaspati. This is most decisive and determinative fact establishing beyond doubt that the said goods are nothing but HVO. 9. As against the above submissions made by the appellants, Revenue in their written submission have pleaded as under: (i) that in view of the definition of hydrogenation given in Bailey's Industrial Oil and Fat Products, it is essential to confirm whether the impugned products are hydrogenated or not, before any specifications laid down in A. 19 in Annexure B of the PFA Rules, 1955, can be applied and to confirm whether the alteration in the molecular structure and composition of glycerol easter have taken place. That the hydrogenation process involves the systematic dilution of linoleic acid into oleic acid and then stearic acid and further shift from a cis into a trans-configuration is clearly given in Page 74 and 75 of Vol. III submitted by the appellants themselves. Further, the contention that there is a direct co-relation between iodine value and the melting point as submitted by the appellants is also a direct result of exothermic reaction of hydrogenation.....
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....(Trans Fatty Acid) even at 1% level over the accuracy but is far better above 5% and that the oil taken for hydrogenation itself could contain small amounts of TFA and therefore intervention of hydrogenation should increase the TFA content above the base level and vanaspati as HVO should contain 20 to 35% of TFA. 10. After appreciating the detailed submissions made by both sides, we note that the dispute to be resolved in the present appeal is as to whether the product imported by the appellant is to be held as Palm Oil falling under Customs tariff heading 15.11 or the same is HVO classifiable under heading 15.16 of the 1st Schedule to the Customs Tariff Act, 1975. For better appreciation, we reproduce both the entries. Tariff Item Description of goods Unit Rate of Duty Standard Preferential Areas Chapter 15 Animal or Vegetable fats, oils, waxes, etc. 1511 - - Palm oil and its fractions, whether or not refined, but chemically modifed 1511 11 00 -- ................ 151....
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....for separation and/or purification." (ii) The specifications for HVO are laid down in A. 19 in Annexure B of the TFA Rules, 1965. The appellants had put on record an affidavit from the manufacturer of the goods on the process of manufacture. According to the said affidavit, there are two methods to manufacture HVO. In one method, the raw material consists of crude palm oil and after refining the same is hydrogenated. The second method adopted for hydrogenation of mixing and blending of RPO with small quantity of HVO and subjecting the mixture to the process of partial hydrogenation. As per the said affidavit, HVO is added to expedite the manufacturing process. In any case, the end result is HVO. (iii) Revenue's main reliance is upon the test report of the various samples, which are more or less identical, submitted by Dr. Rao, Chemical Examiner, Visakhapatnam. For better appreciation, we reproduce the chart showing various values of the products, as given in the report dated 20-12-05 of Dr. Rao. I. Nature and composition of sample Cl. No. 2826 2827 2828 2829 1. Butyro refractometer reading at 50 C ....
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....rved in Para 5 that quantitative presence of nickel found in the sample is less than 0.1 ppm for all samples. He further goes on to say that presence of more nickel is prohibited in HVO, but there is no indication of minimum nickel presence. However, this fact leads us to conclude that presence of nickel to the extent of 0.1 ppm, in the disputed sample, is sufficient to hold that the samples cannot be of RPO, in much as, there is no justification for presence of nickel if the base oil has not been hydrogenated. Admittedly, Nickel acts as a catalyst for hydrogenation process and the presence of the same indicates that the hydrogenation process has been undertaken on the said goods. As per A.19 PFA Standards, the presence of nickel in Vanaspati should not exceed 1.5 ppm. There is no explanation given by Revenue as to when Nickel has been found to be present in the test report, how the product can still be called as un-hydrogenated vegetable oil. (iv) The said report further goes on to say that sesame oil at very low concentration was added intentionally as the sample description is HVO. Presence of sesame oil is one of the requisite standard laid down in the A. 19 of PFA. The abov....
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....wo test reports of two Govt. recognized laboratories, viz. Harcourt Butler Technological Institute, Kanpur and National Agriculture & Food Analysis and Research Institute, Pune, that the codex range test and fatty acid composition revealed the presence of linoleic acid in all the samples. On the other hand, the samples of Vanaspati manufactured by the appellant showed Nil presence of linoleic acid. In as much as the samples showed presence of linoleic acid, as given in the palm oil codex range, it can be safely concluded that the imported consignment had not undergone hydrogenation. It has further been contested that the test carried out on the samples at the instance of the appellant, indicated no trans-fatty acid of measurable quantity whereas the same should be within the range of 20-30 %. We find that Dr. Armugam in his cross examination has admitted that the hydrogenation has two major effects. These are saturated as double bond and trans-double bond are formulated. Neither the CSIR report nor Dr. Rao's report show any shift in the position of double bond. In any case, CSIR report does not give fixed percentage of the presence of trans-fatty acids and simply says that they are....
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....t's case that the goods were nothing but HVO. We find that while dealing with more or less identical issue, the Tribunal in case of M/s, Supertech Agro Oil Pvt. Ltd. v. Commissioner of Customs, Amritsar as reported in 2007 (216) E.L.T. 618, has held that where the laboratory reports differ, and evidence is not conclusive, the benefit should go to citizen. (ix) By comparing the evidentiary value of the various test reports, where some are in favour of the Revenue and other in favour of the appellant, we hereby conclude that the, goods were not tallying with the specific standards of RPO laid down in PFA. On the other hand, the presence of nickel, sesame oil and Vitamin A, proved that the goods in question were nothing but HVO. It is to be kept in mind that entry 15.16 of the Customs Tariff Act, takes into its ambit, not only wholly hydrogenated vegetable oil but also partly hydrogenated vegetable oil. This becomes clear from the explanatory note of Heading 15.16 of HSN explanatory note. For better appreciation, we reproduce the said relevant note. "(A) Hydrogenated fats and oils. Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at a ....
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....t is known, sold and used as Vanaspati, is the additional indicative of the goods being HVO. (x) As we have concluded on the basis of various test reports and technical aspects of the product that the goods are HVO, we are of the view that the text of e-mail relied upon by the Commissioner may not be of much use. In any case, we have gone through the e-mail and found that they nowhere indicates that the goods are RPO and not HVO. Admittedly, the said e-mails suggests addition of 11-12% of HVO and other products, which in fact, supports the appellant's case that the product is not RPO, but HVO. No support can be drawn from the said e-mail. 11. In view of the above, we find no justification for holding the imported goods as RPO falling under Heading 15.11 as against the appellant's claim of the same being HVO falling under Heading 15.16. Accordingly, we set aside the impugned order and allow the appeals with consequential relief to the appellant. Sd /- (Archana Wadhwa) Member (J) Dated 3-12-2007 12. [Centra Order per: M. Veeraiyan, Member (T)]. - I have carefully gone through the order proposed by my ld. Sister Mrs. Archana Wadhwa, Member (Judicial) allowing the ....
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....ed during the course of hydrogenation. It involves alteration in the molecular structure and the systematic dilution of Linoleic acid into Oleic acid and then to Stearic acid; because of hydrogenation the configuration also changes from a sis-form to a trans-configuration it can involve shifting of bonds it involves change in melting point and Iodine value the TFA (Trans-fatty acid) content etc The hydrogenation can be partial or full. The hydrogenation process can be speeded up by adding Nickel as a catalyst (the role of a catalyst is only to influence the speed of reaction and does not directly participate in the chemical reaction). The left over Nickel, after the process of hydrogenation, should not be beyond permissible limit as the same may be injurious to health. The hydrogenated vegetable oil can contain added ingredients like vitamin. 15. Therefore to decide whether, it was hydrogenated vegetable oil or RPO, necessarily reliance has to be placed on report/opinion of technical experts. There are one set of reports in favour of the claim made by the Department and the other set of reports are in favour of the appellant. As there are two sets of contradictory reports, there....
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....eceipts is neither required to test or examine the nature of cargo and the issuance of the receipt is basically based on the declaration by the exporter. They are concerned only about parameters relevant for their purpose like collection of freight etc. Similarly the declarations by the exporter to the Customs at the port of export cannot be taken to overrule test reports conducted from the imported consignments. There is no indication that the declarations were found to be correct by the Customs through any test conducted at the exporting country. It is relevant to recall that the supplier is closely linked to the importer as the supplier is one of the joint venture partners in the importing company. 17.1 The Chemical Examiner, Vizag furnished his reports, the details of which are as follows :- "Samples of cargo imported from MT Theresa II drawn on 10-12-2005 from MT Therresa II, Tank No. 13, 14 & 53 of Liquid Terminal, GAPL, Mundra were sent to Chemical examiner, Custom House Laboratory, Visakapatnam vide test memo No. 10/2005 dated 10-12-2005. The Chemical Examiner, Custom House Laboratory, Visakapatnam vide his report dated 20-12-2005 reported that- Ship's sample: "the....
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....9-11-2005 were forwarded to DR1 by Dy, Commissioner of Customs, GAPL, Mundra vide letter F.No, GPAL/HVO/AWL/2005, dated 27-12-2005. The sample was apportioned on 29-12-2005 into four parts at M/s. Geochem laboratories Pvt, Ltd., Gandhidham under panchnama. The samples were sent to Chemical Examiner, Custom House Laboratory, Visakapatnam vide Test Memo. No. 03/2005, dated 30-12-2005. The Chemical Examiner, Custom House Laboratory, Visakapatnam vide his report dated 21-3-2006 reported that the sample is in the form of pale yellow soft solid mass. It is having characteristics of RBD palm oil with higher amount of palm stearin. From the literature available in the laboratory, tests conducted and in my opinion, the same is other than hydrogenated vegetable oil. Acid value 0.27. Moisture < 0.1". Another sample of cargo imported per MT Tirta Naga and stored in Tank No. 401 Unit II of M/s. Adani Wilmar Ltd., Mundra was drawn on 22-12-2005. The same was sent for testing to Chemical Examiner, Custom House Laboratory, Visakapatnam vide Test Memo No. 02/2005, dated 22-12-2005. The Chemical Examiner, Custom House Laboratory, Visakapatnam vide his report dated 21-3-2006 reported that "the ....
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....A. 19.0. Q49. Are you aware about the concept of quality of catalyst and its relevance under PFA? A49. Nickel in general is injurious to health. That is why a limit of its quantity in vanaspathi is fixed at 1.5 pppm. Q54. Please see the PFA Act and the Rules and read A. 17.19 which relates to palm oil and A. 19 which relates to vanaspathi, do you agree that to some extent, the range of values of MP between these two products overlaps? A54. There is overlap between 31 to 37. Q58. Can palm oil have MP of 32 degrees C? Yes or No? A58. Yes. Only maximum limit is prescribed and no lower limit is prescribed. Q60. At pg. 290, you have made reference to three samples of imported HVO (vanaspathi), who gave you those samples and who authorized you to compare those samples with the present samples. A60. The samples are imported in Visakhapatnarn custom house and those I have certified as vanaspathi (HVO) and as these goods are HVO I have compared those samples with the present samples. Q62. What represents linolic acid at page 290, for examples? A62. C.18.2 refers to linolic acid. Q63. What do you mean by peak of linolic acid? A63. The results of the Gas Ch....
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.... The sample does not contain measurable amount of trans fatty acid and therefore cannot qualify to be called Hydrogenated Vegetable Oil. 3. One glass bottle of 100 ml. duly sealed with M/s. Geo Chem and DRI seal and signed by representative of M/s. Adani Wilmar Ltd., the importer, M/s. Devji Premji Poojara Sons, the CHA and M/s. Geo-Chem Laboratories, Gandhidham, the surveyors-MT Tirta Niaga I The sample does not contain measurable amount of trans fatty acid and therefore cannot qualify to be called Hydrogenated Vegetable Oil. No. Sample details Trans fatty acide % 1. Composite sample taken (3 levels) from storage tank 13 cargo declared as HVO arrived per MT Theresa II Date of sampling 31-12-2005. The sample does not contain measurable amount of trans fatty acid and therefore, cannot qualify to be called Hydrogenated Vegetable Oil. 2. Composite sample taken (3 levels) from storage tank 14 cargo declared as HVO arrived per MT Theresa II Date of sampling 31-12-2005. The sample does not contain measurable amount of trans fatty acid and therefore, cannot qualify to be called Hydrogenated Vegetable Oil. 3. Composite sample t....
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.... major two effects are: (a) Saturation of the double bonds (b) Formation of trans double bonds Q.13. So it follows that even if the double bonds are present, the product shall still be hydrogenated on account of mere shift in the position of the bond from cis to trans. Ans : My answer is the process of hydrogenation and reactions are complex and several changes happens of which the major ones are the once mentioned above and it is not only shifting of double bonds, saturation means reduction in the double bonds also. Q.20. How many methods are there to test the TFA. Please name them. Ans: The following methods are there to quantity TFA in a given sample (a) FTIR - is Fourier Transform Infrared Spectorscopy (b) GC (c) HPLC - High Performance Liquid Chromatography Q.21. What about DSC, is this not also a recognized method to quantify TFA? Ans: I am not familiar with knowledge of using DSC for TFA estimation. Q.22 Does your Institute have the necessary equipment for testing TFA as per the three methods mentioned by you in answer to question no. 20. Ans: We have all the above equipments including DSC, but we use FTIR for TFA estimation. Q.23. W....
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....on before adjudicating authority. Dr. Rao of CRCL, Vizag and Dr. Arumugam of CISR have been cross-examined both extensively and intensively on their test reports. During cross-examination, no material which can invalidate their opinion that the imported material is RPO and not HVO has been brought out. There are no valid reasons to differ from their opinion that the product imported by the appellant and tested by them cannot be considered as HVO but only as RPO. 19.4 A submission has made that the hydrogenation could involve shifting of bond was raised. Dr. Arumugam has clarified that shifting of bond may occur but that is not on a significant level and the major changes are saturation of bond resulting in sis form to transfiguration. 19.5 A submission has been made that during cross-examination it has come out that there is no shift in double bond. Shift in double bond takes place, though not in a significant measure only when hydrogenation takes place. Therefore, the absence of shift in bonds is indicative of the fact that the process of hydrogenation has not been undertaken and not the other way about. 19.6 The presence of Nickel in the product tested is not conclusive ....
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....i.e. the no. of hours each worker is working is changed then the work will not be completed in five days. If the no. of hours is increased then it will be completed in less than five days and if the no. of hours is reduced then it can take more than five days for completing the work. Similarly, to say that the changes in Iodine value has not produced proportionate change in the melting point without considering the variation in other relevant parameters may not be advisable. 19.9 The appellants are submitting that TF analysis is not mandatory for determining whether the product is Vanaspathi and for this purpose they are relying on a communication from Directorate of Vanaspathi. It was not the case of the Department also that a test to find the content of trans fatty acid should be mandatorily done. The report from Chemical Examiner, Vizag was not acceptable to the appellant and accordingly only the appellant wanted the TFA analysis to be done. Having suggested for such a test and having got it done, merely because the test reports were against them, they cannot take a plea that the same should be disregarded. 19.10 One test report by Chemical Examiner, Vizag indicates very h....
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....lue should be enhanced, that the differential duty shall be payable, that the goods are liable for confiscation and penalty is imposable are sustainable. However, there is no warrant and justification for a separate penalty on the General Manager. 21. In view of the appeal no. C/138/07 filed by the appellant company is rejected and the appeal no. C/139/07 by the General Manager is allowed. Sd/- (M. Veeraiyan) Member (T) Dated 19-12-2007 DIFFERENCE OF OPINION 22. In view of the foregoing, whether both the appeals are required to be allowed as held by Member (Judicial) or whether appeal No. C/ 138/07 filed by the appellant company is to be rejected and the appeal No. C/139/07 by the General Manager is to be allowed. Sd/- (M. Veeraiyan) Member (T) Dated 19-12-2007 Sd /- (Archana Wadhwa) Member (J) Dated 19-12-2007 23. [Order per: Jyoti Balasundaram, Vice-President]. - Heard both sides on the point of difference referred to me. 24. While learned Member (Judicial) has accepted the claim of the appellants that the goods in question are hydrogenated vegetable oil (HVO) classifiable under Chapter 15.16 of the Customs Tariff A....
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....cts relating to the manufacture of Hlydrogenated Vegetable Oil (HVO) at our factory at Kuala Tanjung which were shipped per three vessels namely, Tirtha Niaga II, Theressa II, Monalisa. We say that HVO is manufactured by the following two methods; (a) in the first method; the raw material consists of Crude Palm Oil (CPO), which undertakes the process of Refining and thereafter Hydrogenation: and (b) Sometimes, RPO is mixed/blended with a small quantity of HVO and thereafter this mixture is subject to the process of partial Hydrogenation. The end product in both the cases is Hlydrogenated Vegetable Oil. The second method is adopted only when there is need to expedite the manufacturing process some percentage of HVO is added to refined palm oil so that the hydrogenated process is completed fast. The above two methods are internationally accepted. The process is irreversible in both the cases that is to say in the second method also once the mixture is hydrogenated; it is not possible to reverse the process splitting RPO and HVO from the final product. Solemnly declared this affidavit on 22 February, 2007 At Medan, indonesia PT MULTIMAS NABATI ASAHAN Sd ERIK....
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....hat presence of linoleic acid in the samples of the goods tested by him leads to the conclusion that the goods are not hydrogenated. 29. Reports of the Chemical Examiner, Vishakhapatnam are also to be discarded on other grounds. In his cross-examination the Chemical Examiner Dr. Rao has admitted that the relationship between melting point and iodine value is inversely proportionate. He has also admitted that there is no direct relationship between melting point and refractive index; yet, on consideration of the different test reports on record it is evident that in some cases the melting point is constant while iodine value has changed and in other cases melting point and refractive index has not shown any direct relationship. This clearly brings out fundamental fallacy in the test report. Further, in many of the test reports the parameters of the goods are within those prescribed in Entry A. 19 of the PFA Rules, specially due to the undisputed presence of nickel, sesame oil and vitamin A. Therefore, the conclusion of Dr. Rao that the goods are not hydrogenated cannot be accepted. 30. The learned Member (Technical) has held that the evidence of Dr. Rao and Dr. Arumugam of CSI....
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....nversion of unsaturated glycerides into saturated glycerides and the transformation of Trans Double Bond is vital for the purpose of ascertaining whether the products are hydrogenated or not. The relevant portion of Dr. Arumugam's cross- examination is reproduced as under: "Q.10: From your explanation of HVO stated above do we take it that as long as Hydrogen reacts with Refined Vegetable Oil such that it affects/impacts double bonds, the product is HVO, kindly confirm? Yes or Ans: Yes. It impacts the double bond, Q.11: What is the effect of Hydrogen on the double bonds? Ans: The major two effects are: (a) Saturation of the double bonds (b) Formation of trans double bonds Q.12: What is positional isomerisation? Ans : Positional Isomerisation with respect to unsaturated fatty acid is the presence of double bonds or shifting of double bonds in different position of the fatty acids, Q.13: So it follows that even if the double bonds are present, the product shall still be hydrogenated on account of mere shift in the position of the bond from cis to trans. Ans: My answer is the process of hydrogenation and reactions are complex and several changes happen of....