RUCHI SOYA INDUSTRIES LTD., Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) AFTER rejecting the request for adjournment, we proceed to decide the appeals, inasmuch as the matter is covered by the earlier decision of this Tribunal in appellant's own case. Accordingly, we have heard the Ld D.R. and have gone through the impugned order.

(2.) AS per facts on record, the appellants imported consignments of Crude Palm Oil, which arrived at the Port on 3.7.2004. Representative samples of imported Crude Petroleum Oil were drawn onboard and thereafter the goods were discharged from the vessel. After discharge of the goods, representative samples were again drawn on 7.7.2004 and sent for test.

(3.) IN terms of Serial No. 34 of Notification No. 21/02 -Cus dated 11.3.2002, as amended vide Notification No. 120/03 -Cus dated 1.8.2003, Crude Palm Oil attracted concessional rate of Basic Customs Duty of 65% if total carotenoid (as beta carotene) is in the range of 500 -2500 mg/kg. If the above requirement is not met, the Crude Palm Oil would be classifiable under Heading 151190.90 of the Customs Tariff Act, 1975 attracting higher rate of Customs duty of 75%.