TaxTMI 
TaxTMI 
2005 (8) TMI 228
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....e vessel. In terms of Notification No. 21/02 Cus. dated 1-3-2002, crude palm oil enjoys concessional rate of duty at 65% provided its acid value is 2% or more and total carotenoid (beta carotene) is in the range of 500-2500 Mgs per Kg since the concessional rate of duty is dependent on the specification of the crude palm oil. Samples were drawn for test from each of the 9 tanks in duplicate. The samples were tested in the Customs Laboratory, Cochin. Simultaneously DRI officials had also drawn samples from the said vessel and sent the same to CFTRI Mysore for testing. The results of test in the Customs Laboratory, Cochin were favourable to the appellants. However, the CFTRI results showed that carotenoid value was less than 500 Mg. In that c....
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....nsignment. The following case laws were relied on :- (1) New Era Hinstan Woollen Mills v. CC - 1978 (2) E.L.T. 661A (G.O.I.) (2) Kiran Spinning Mills v. CC [1988 (33) E.L.T. 137] (3) Standard Woolen Mills v. CC [1987 (28) E.L.T. 417] (3) No reasons have been given for discarding the test reports of Cochin Laboratory. (4) As per the expert opinion of Shri Ram Research Institution and Ganesh Scientific Research Foundation, the lapse of time, atmospheric conditions and heating reduce the carotene value of the crude palm oil. In the present case, the samples were taken on 2-10-2003. The CRCL report is dated 16-1-2004. It is after a period of 3½ months. As the carotene value is subject to varia....
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....ts stated that no reasons have been given for discarding the report of the Cochin Custom Lab. We find that the DRI has taken only one sample and sent the same to Mysore. In our view, this sample cannot be representative of entire consignment as the consignment was in nine different, tanks. During hearing, the learned advocate took us through the various technical findings of experts according to whom, with passage of time, the beta carotene in crude palm oil decreases. We also perused the test results of Ganesh Scientific Research Foundation and Shri Ram Institute for Industrial Research. For example, in the original palm oil, the carotene content was 451.8 after five hours, it became 401.3 after 10 hours. The content was reduced to 372.3 a....
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....r. The extract of the letter is given below:- COUNCIL OF SCIENTIFIC & INDUSTRIAL RESEARCH REGIONAL RESEARCH LABORATORY THIRUYANANTHAPURAM, KERALA - INDIA Dr. C. ARUMUGHAN To, Dr. R. A. Khan Chief Director & Edible Oils Commissioner Department of Food & Public Distribution Directorate of Vanaspati, Vegetable Oils & Fats New Delhi. Sub : Analytical results and comments of imported CPO received from Industries. Dear Dr. Khan, Please find enclosed the results and my comments. In my opinion the imported CPO are very old may be more than one year old from the date of production. The average values for carotenes should not be less than 600 ppm ....