TaxTMI 
TaxTMI 
2008 (5) TMI 223
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....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, conforming to the standards and specifications of Vana....
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.... 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. During the course of adjudication, the Chemical Examiner, Visakhapatnam....
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....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 assistance of Geochem for checking samples of the goods and therefore, all the samples wit....
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....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 pattern of test reports and the method adopted by Dr. Rao are identical in all the cases. (ii) In all the test reports, the sta....
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....tion 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 conclusions of either Dr. Rao or CSIR. The materials and technical literature on record are as under: * Bailey's Industrial Oil & Fat Products * Recen....
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....o 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 HVO is by adding a small quantity of hydrogenated oil with the Base Oil to expedite the manufacturing process. It is, therefore, submitted that the e-mails are wholly irrelevant. ....
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....ds 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. If there is no hydrogenation, such relationship of the iodine value and melting point cannot be expected. (ii) As regards the various test reports, it submitted as under: * The test repo....
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....on 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 -- ................ 1511 90 -- ................. 1511 90 10 -- ................ 1511 90 20 -- ................. 1511 90 90 -- Other Kg. 100% 90% 1516 -- Animal or vegetable fats and oils and t....
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....ter 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 1.4550 1.4549 1.4550 1.4550 2. % Moisture <0.1 <0.1 0.1 0.1 3. Iodine Value 45.17 47.40 45.3 45.4 4. Acid Value 0.22 0.21 0.22 0.21 5. Saponification value 197.3 197.3 196.3 198.3 6. % Un Saponifiable matter 0.4 0.5 0.6 0.4 7. Test for castor oil -ve -ve -ve -ve 8. Test for added colouring matter -ve -ve -ve -ve 9. Test for sesame oil +ve +ve +ve +ve 10. Test f....
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....drogenation 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 above report shows the presence of sesame oil, but futher goes on to say that the same has been added intentionally. We do not know as to how Dr. Rao came to know about the intention of the manufacturer or the assessee in respect of addition of said oil. Intentionally or unintentionally, the fact remains that the sesame oil is found to be present in the sample, thus leading us to conclude that the goods were HVO. It has further been observed by Dr. Rao in the said report that presence of sesame oil has to be taken as an additive to mislead the Chemist as HVO, the presence of sesame oil has not altered the fatty acid composition o....
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....ed 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 not in measurable quantity. This makes the test report as uncertain and unreliable. As regards the linoleic acid, being zero in the hydrogenated product or TFA being between the range of 20-35% as suggested by Dr. Armugam, in his cross-examination, we find that the said views are not supported by any technical literature on record. (vii) We also appreciate the fact that in absence of the values of base oil used for the purpose of hydrogenation and comparison of the same with the product in question, the final product cannot be determined on the sole basis of its own value, as also admitted by Dr. Rao in his letter dated 31-3-06. ....
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....f 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 suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel), raises the melting points of fats and increases the consistency of oils by transforming unsaturated glycerides (e.g. of oleic, linoleic, etc., acids) into saturated glycerides of higher melting points (e.g. of palmitic, stearic, etc. acids). The degree of hydrogenation and the final consistency of the products depend on the conditions employed in the process and the length of treatment. The heading covers such products whether they have been: (1) Partly hydrogenated (even if these products tend to separate into pasty and liquid layers). This also ....
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....w 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 appeals and as I am not able to persuade myself to accept the same, I proceed to record a separate order. 13.1 The three consignments imported by the appellant, were declared as Hydrogenated Vegetable Oil (HVO) and claimed to be falling under chapter No.15 16 20 91. 13.2 The three consignments were imported from M/s. Wilmar Trading Pvt. Ltd., Singapore who is a joint-venture-partner in the company M/s. Adani Wilmar Ltd. the present appellant. First consignment of 1227 MTs was imported in October, 2005 was cleared for home consumption on 9-12-2005 and the same was disposed of except for a small quantity of 13.29 MTs. The other two consignments arrived in December,....
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....ydrogenation, 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 is need to decide which of the reports can be relied upon. While choosing the report to be relied upon, the other evidences can be of corroborative in nature. 16.1 The test report dated 9-12-2005 by Food and Drugs Laboratory, Vadodara was the one relied upon by the Public Health Officer for the purpose of allowing clearance of the consignment under the PFA Act. Shri V.R. Narendra Analyst of the said laboratory has admitted that they had not conducted any test to see if the sample was that of hydrogenated oil; that they had no facility to test conclusively to see whether the sample was hydrogenated or not. Further, the purpose of testing by the PHO authorities is not with a view ....
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....ting 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 sample is in the form of pale yellow coloured soft solid mass. It is having characteristics of RDB palm oil. It is other than hydrogenated vegetable oil. Acid value: 0.22, Moisture 3<0.1%." Tank No. 13: "the sample is in the form of pale yellow coloured soft solid mass. It is having characteristics of RBD palm oil. It is other than Hydrogenated Vegetable Oil. Acid Value: 0.22. Moisture <0.1%" Tank No. 14: "the sample is in the form of pale yellow coloured soft olid mass. It is having characteristics of RBD palm oil. It is other than Hydrogenated Vegetable Oil. % of moisture 0.08. Acid Value: 0.21" Tank No. 53: "the sample is in the form of pale yellow coloured soft solid mass. It is hav....
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....ion, 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 sample is in the form of yellow coloured 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 oils. Acid value 0.44. Moisture <0.1" 17.2 Dr. Sreenivasa Rao has been cross-examined at length before the Adjudicating Authority. The relevant portion from the records of his cross-examination is reproduced as follows:- Q5. Do you agree therefore that all vanaspathi is HVO but all HVO need not be vanaspathi? A5. Under PFA Act, 1954, vanaspathi can be an hydrogenated product with a single oil or a mixture of vegetable oils, so HVO is an h....
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....ed 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 Chromatographic analysis will indicate the peak. Q64. Is the word peak of linolic acid a relative term or an absolute term? A64. For the palm oil, the range of the linolic acid is given from 9.0 to 12.0. It is also given on page 278. Q65. In other words, if the linolic acid has come down/reduced from 12.0 to 9.0 the product has undergone hydrogenation? A65. The range indicated, is for palm oil and not for HVO. Q68. Do you mean to say that in vanaspathi (HVO), C.18.2 is o/nil and not at all present? A68. In all the samples, I have certified as HVO vanaspathi C.18.2 peak is not there. Q73. When under the general definition, which is internationally accepted, even the presence of a triple bond is permissible, how can you apply your own definition for testing t....
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.... 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 taken (3 levels) from storage tank 53 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. 4. Composite sample taken (3 levels) from storage tank 04 cargo declared as HVO arrived per MT Monalisa 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. 5. Composite sample taken (3 levels) from storage tank 05 cargo declared as HVO arrived per MT Monalisa 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. 6. Composite sample taken....
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....ge 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. What is the reason for choosing FTIR? Ans : I used to use this technique in my R&D related to production of Trans Fatty Acid free products. Q.29. What is the minimum quantity of TFA required for HVO? Ans: It is difficult to answer, but I can attempt. TFA required depends on the functional property required for the product and also the base oil used. I my opinion, based on samples of HVO particularly Vanaspati for my R&D work is that it means Vanaspati, contains 20 to 35% TFA. Q.30. What is the minimum quantify of TFA which is reflected on the sensitivity levels of FTIR ? Ans : FTIR detects TFA even at 1% level over the accuracy is far better above 5%. Q.34. If refined vegetable oils and HVO both contains TFA, how do you justify your conclusion that the product cannot be called as HVO. Ans : As I said the base oil taken for hydrogenation itself may contain small amount of TFA and therefore, intervention o....
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.... 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 to hold that hydrogenation has been done. It is only a catalyst and can be added at any stage before commencing hydrogenation. It can be indicative of preparation for hydrogenation as well. The presence of vitamin also cannot be considered as evidence of hydrogenation having been completed. The addition of vitamin has not been claimed to be by way of a chemical reaction. This addition could be done, therefore, at any stage. Admittedly, the sesame oil, will be present in HVO. However, it is indicated that the presence of sesame oil has not altered the fatty acid composition. This, according to Dr. Rao, shows that the product has not under gone hydrogenation. 19.7 The Chemical Examiner, Vizag has, during cross-examination, explained that he has compared the test report of samples of vanaspathi imported by M/s. Adani Wilmar and test report of vanaspathi purchased from market and test report of vanaspathi drawn from factory to show that n....
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.... 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 high melting point. The reason for such variation has also been explained. It was submitted that this result relates to sample drawn from remnant out of the goods already cleared from the Customs and which was stored in the shore tank and taken from the bottom of the shore tank which contained the sedimentation, 19.11 There are various c-mails exchanged contemporaneously during the period when the first consignment was received between officials of the appellant company, Singapore based supplier and CHA etc. They have been exchanged between one Shri Saxena of M/s. Adani Wilmar Ltd. who are the supplier, Sh. R.K. Singh working for the appellant and reporting to Shri Saxena, the CHA and others. It deals with various issues ranging from shortages found, goods supplied being "specially made for us" something being mixed, the nature of declaration to be filed with the Customs for clearance. However, the appellant submits tha....
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....e. 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 Act, learned Member (Technical) has accepted the contention of the Revenue that the goods are not HVO but Refined Palm Oil (RPO) classifiable under heading 15,11 ibid. 25. According to the appellants the goods are hydrogenated for the reason that: (a) they answer the description of vanaspati as contained in entry No. A. 19 of the Prevention of Food Adulteration Rules (PFA); (b) on test, the goods were found to contain nickel which is used as a catalyst in the process of hydrogenation; (c) they also contained sesame oil which was also required to be contained in HVO sold in India; (d) the goods also contained Vitamin A; (e) after importation the goods were blended with locally hydrogenated vegetable oil and sold as vanaspathi in the brand name of"Raag" and "Avsar". 26. On the other hand the department adduces the following points in support of its contention that the goods are not hydrogenated; (i) the Chemical Examiner. Visakhapatnam has stated in his test report that the prese....
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....litting RPO and HVO from the final product. Solemnly declared this affidavit on 22 February, 2007 At Medan, indonesia PT MULTIMAS NABATI ASAHAN Sd ERIK DIRECTOR" 28. This affidavit has not been considered by the Commissioner and the department has also not led any evidence to rebut the contents thereof or sought to cross-examine the author thereof. It is, therefore necessary, in the light of this evidence, to consider other circumstantial evidence. The report of the Chemical Examiner, Visakhapatnam suffers from serious infirmity. The learned Member (Technical) has observed that the Chemical Examiner during his cross-examination compared test reports of samples of the goods imported by the appellants with the test report of vanaspati purchased from the local market and the test report of vanaspati drawn from the factory to show that normal vanaspati does not contain linoleic acid. The genuineness of the samples of vanaspathi purchased from the market has been questioned by the appellants. More significantly, reference is made to the book on Edible Oil Processing by Wolf Hamm and Richard Hamilton as well as Bailey's Industrial Oil & Fat Products to show there is no authority f....
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....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 CSIR, Thiruvananthapuram is in the nature of expert opinion and does not require to be supported by any authority. However, when expert knowledge is questioned and the expert opinion also contains anomalies which the expert himself was unable to explain satisfactorily, it is all the more necessary to have his opinion supported by technical authorities and more so, when technical evidence and material produced by the appellants does not support the conclusion of the expert. I also note that Dr. Rao has conveniently avoided answering the question of positional isomerisation in response to question numbers 79 and 81 of his record of cross-examination and question with reference to PFA Rules. He also failed to explain why he has stated that sesame oil was intentionally added when the law required the same to be added. He could also not explain what he meant by qualitative presence of nickel when the PFA Rule required determination of the quantity of nickel up to the maximum permissible limit. I, therefore, agree with the learned Member (Judici....
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....om cis to trans. Ans: My answer is the process of hydrogenation and reactions are complex and several changes happen 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." 33. TFA is a measure of saturation of double bonds, the formation of which is one of the two important conditions for determination as to whether the product is hydrogenated or not. There is no evidence either in the reports of Dr. Rao or Dr. Arumugam that there is no transformation/shifting of the position of the double bonds and therefore, in the face of the admission of Dr. Arumugam that both saturation by double bonds and transformation thereof are two vital features of hydrogenation, he could not have concluded only on the basis of one test, namely, that of saturation, that the goods are not hydrogenated. 34. On the issue of trans fatty acid it was contended by the Revenue that miniscule (non-measurable) amount of TFA is naturally present in all oils and that in the case of refined oil the presence of TFA could also be due to deodorization and need not only by necessarily due to hydrogenation. I find that ther....