RUCHI INFRASTRUCTURE LTD. Vs. COMMISSIONER OF CUS., VISAKHAPATNAM

JUDGEMENT

(1.) THIS appeal is filed by M/s. Ruchi Infrastructure Ltd., Kakinada against the Order -in -Original No. 114/2002 -RP, dated 19 -3 -2003 passed by the Commissioner of Customs and Central Excise, Visakhapatnam.

(2.) SHRI G.L. Rawal, ld. Advocate, appearing for the appellants pleaded that M/s. Ruchi Infrastructure Ltd. imported a quantity of 2,335.844 MT of edible oil in Vessel MT SIAM SUPHA and stored the same in the bonded tanks on 22 -2 -2002 as per the permission accorded. 3 (three) Bills of Entry Nos. 145/4 -3 -2002, 154/6 -3 -2002 and 155/6 -3 -2002 were filed and imported cargo for home consumption. The said cargo was declared as Crude Palmolein of edible grade in bulk by classifying the same under Chapter Heading 1511.10 of the Customs Tariff Act, 1975 and claiming concessional rate of duty, as per S. No. 34 of the Notification No. 21/2002 -Cus., dated 1 -3 -2002 and exemption from payment of Special Additional Duty (SAD) of Customs as per S. No. 7 of Notification No. 23/2002 -Cus., dated 1 -3 -2002. Samples of the cargo were drawn on board the vessel by the Customs Officers and they were sent to the Chemical Examiner for analysis. Based on the previous test reports and earlier consignments imported by them, the Bills of Entry were finally assessed for speedy clearance of imported cargo. The importer pleaded that the Crude Palmolein (edible grade) was imported by them from M/s. Aavanthi Industries Pvt. Ltd., Singapore. The main factor for distinguishing refined/crude palmolein are FFA, Moisture Content, Colour and Rancidity. The statutory requirement for the Port Health Officer to draw the sample and send it for testing is necessary. The Port Health Officer had received the test report and issued certificate stating that the subject material is Crude Palmolein (edible grade) and it shall be refined before it is supplied for human consumption and conform to the Standards laid down under A -17.15 of PFA Rules for refined vegetable oil (Para 8 of Show Cause Notice). Show cause notice was issued to the appellants demanding duty on the ground that the Central Revenue Control Laboratory (CRCL), New Delhi had found the sample as under -

(3.) SHRI L. Narasimha Murthy, SDR appearing for the Revenue fairly concedes that there is no case for the Revenue.