Oils Pvt Ltd vs Rajkot on 3 April, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
REGIONAL BENCH - COURT ... excisable goods like refined soya bene oil, refined
palm oil, Vanaspati , acid oil, fatty acid, palm fatty acid, washing soap, waste
tin cutting scrap, waste
ground that they
had paid excess duty on palm acid oil imported by them in the year
2012? The refund claim has been denied
find that in this case, the import is of palm acid oil. Applicant made import of the goods during the period in dispute by declaring ... clear that there existed no one fixed price for Palm Acid Oil during the period and price fluctuation was the rule. In a case, where
sides.
3. The appellant imported two consignments of items described as Palm Acid Oil of Malaysian origin and declared the price ... appellant contended that their order is for specific variety of Palm Acid Oil and there could be variation in prices depending upon the relevant characteristic
question were having characteristics of Palm Kernel Fatty Acid with Free Fatty Acid 81.4% by weight as Palmitic Acid. When the report has brought ... description i.e. the goods being Palm Kernal Fatty Acid as against declared description of Palm Kernal Acid Oil for both the consignments, the value
seeking information on three RTI-
queries pertaining to imported Semi Palm Acid Oil. The CPIO vide letter No. S/12-RTI-
76/2010(X) dated
order of the Commissioner of Customs who has directed confiscation of Palm Acid Oil imported by the applicants herein with an option to redeem
further asserted by the plaintiff that they
booked consignment of Palm Acid Oil from Port Klang, Malaysia which was
brought from Nhava Sheva
palm oil as palmolin. The party has also agreed that palmolin and palm stearin are two fraction of palm oil having fatty acids in different ... Technical Committee of the Palm Oil Refiners Association of Malaysia, 1980 shows that palm stearin is one of the palm oils. The table shown
hereunder.
2. The petitioner imported certain quantity of Palm Fatty Acid Distilate and Palm Fatty Acid Oil. However these goods were confiscated by an order
