TaxTMI 
TaxTMI 
2025 (6) TMI 1869
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....) are in appeal against the order dated 07.06.2012, whereby, Deputy Commissioner, Customs has finalized the provisional assessment in respect of Bill of Entry No. 3086414 dated 30.03.2011 for clearance of 187.140 MT of Shea Butter (intended for use in manufacture of Shea Stearin for export). 2. The appellant initially classified the goods under CTH 1515 9099 which was found to be correct and though initially claimed benefit of Serial No. 33B of Customs Notification No. 21/2002, later they claimed that they were eligible for benefit for Serial No. 33A of the said Notification since their goods were of edible grade. Department felt that as per supplementary note to Chapter 15 of Customs Tariff Act 1975, edible grade in respect of goods spe....
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....that the samples crude shea butter were edible fat falling under item general standards of PFA Rules and are confirming to the PFA standards. 4. The Adjudicating Authority, on adjudication, decided the issue of classification and entitlement of exemption notification in respect of said3 Bill of Entries taking into account the test reports i.e. given by the Public Analyst under PFA Act 1954 and the second are given by the Customs Laboratory, which were contradictory to each other. It was observed that while as per the Public Analyst report, the sample of crude shea butter are edible fat falling under item general standards of PFA Rules and are confirming to PFA standards, whereas, as per Customs House Laboratory, it was un-refined shea bu....
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....carotenoid value was not confirming to the standards due to delay in testing. Further, he relies on the judgment of Cargill India Pvt Ltd., Vs Union of India [2013 (288) ELT 209 (Guj)] wherein, it was held that even if acid value is more than 10 same cannot be treated as non-edible as the same is cleared subject to the condition that it should be refined for human consumption. He is also relying on the CBIC Circular wherein it was alleged that when the goods were meant for processing, exemption can be given. 6. Heard both the sides and perused the records. 7. The short question for decision is whether in the facts of the case, the appellant would be entitled for benefit of entry 33A or 33B of the notification or otherwise. It is an ad....
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....urther, the PHO had stated that the item shea butter was not a food item. The item has been declared as edible by the Public Analyst applying only the general standards. It is also obvious that the notification issued at a much later date also confirms the same specifications for shea butter, which prescribes that shea butter (unrefined), the FFA content should not be more than 4%, whereas, in the present case, the FFA content is more than 8%. 8. We find that a great deal of reliance has been placed by the appellant that the said goods were used in manufacture of shea stearin, which is of edible grade. However, we find that even if it is assumed that on processing it may become edible, still not entire amount was used for edible purpose ....
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....spathis Pvt Ltd., Vs CC, Visakhapatnam [2008 (226) ELT 60 (Tri-Bang)] in support that the PHO test report is final. We find that while in these cases, PHO test reports were in relation to crude palmolein oil which confirmed to the standards laid down under item A-17.15 of PFA Rules 1955, whereas, no such test is available in respect of shea butter in the PFA Rules 1955. In this case, the testing by Public Analyst is only on general standards of PFA. In so far as the reliance placed on appellant's own case, the facts are different and not applicable to present case as in all these appeals, the issue is relating to palm oil and not shea butter, where there is a specific provision in the notification itself for following the procedure presc....
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....uch goods in the Appendix. Therefore, the facts in the present appeal are clearly different as compared to what was considered by the Hon'ble High Court of Gujarat when they were examining the eligibility under Serial No. 30 in respect of crude palm oil, where there was a clear cut condition number 5 was prescribed for entitlement of benefit. We have already observed that there is no such condition for either for entry 33A or 33B. In so far as reliance placed on assessment practice adopted in respect of imports at other ports, we find that there is no sufficient document adduced to come to the conclusion that identical product has been considered as edible grade by the Customs Authorities and even if it has been considered, what was the bas....