assessments on account of re-classification based on Acid Value and Beta Carotenoid content reported in the test report. The assessee was also directed ... semi-liquid. It is palm oil having FFA (as palmitic acid) 4.1%, acid value 8.99%, total carotenoids (as beta carotene) 395 mg/kg. The Chemical
follows:-
B.R. at 40 Deg. C. : 60.2
Iodine Value : 110.28
Saponification Value : 171.41
Acid Value : 1.21
Test for Argemone Oil : Positive ... under:
Butyrorefractometer reading
at 40 Deg. C : 59.5
Iodine Value : 105.7
Saponification Value : 174.4
Acid Value : 2.46
Test for Argemone
foreign exchange fluctuation, power and fuel charges, analysis charges, Sale value of sulphuric acid in excess of P&L, duty drawback and LC charges ... sale value of Sulphuric acid, we find that when the assesse transfer the sulphuric acid of phosphoric acid plant, and cost for each plant
department is the chemical Examiner's report which gave the acid value as less than 0.5 (which is often fund in raw unrefined coconut ... 3099/13-10-1977 was found to have an acid value of 0.33 which is within the maximum limit of acid value
Iodine value: 109.15
Saponification value: 170.63
Acid value: 0.10
Test for Argemone oil: Positive
B.T.T ( Acetic acid method ... under :
Butyrorefractometer reading at 40 Deg. C - 59.6
Iodine value - 104.2
Saponification value - 174.2
Acid value - 1.51
Test for Argemone
follows:
B. R at 40 Deg. C.: 60.0
Iodine Value: 113.50
Saponification Value: 184.36
Acid Value: 2.37
BTT (Acetic Acid Method ... under:
B.R. at 40 Deg. C.- 58.8
Iodine Value- 109.9
Saponification Value- 187.9
Acid Value- 3.46
BTT (Acetic Acid Method
follows:-
B.R at 40 Deg. C. : 60.0
Iodine value : 111.08
Saponification value : 170.64
Acid value : 1.85 Test for
Argemone oil : Positive ... under :
Butyrorefractometer reading at 40 Deg. C - 59.6
Saponification value - 176.5
Iodine value - 107.3
acid value - 2.11
Test for Argemone
follows:-
B.R at 40 Deg. C.: 60.5
Iodine value: 112.40
Saponification value: 185.99
Acid value: 2.71
B.T.T ( Acetic acid method ... under :
B.R. at 40 Deg. C. : 58.8
Iodine value : 110.2
Saponification value : 184.5
Acid value : 3.37
B.T.T ( Acetic acid method
respect of the acid value, iodine value,
CRL.L.P.309/2015 Page 3 of 5
saponification value and B.R. Reading in respect ... trial court judgment delineates substantial variance
in B.R. Reading, iodine value, acid value and saponification value between the
report
petition. The petitioner indicated therein that the value of sulphuric acid for the purpose of excise duty payable on it was Rs. 388/-per metric ... even though the petitioner had paid excise duty on sulphuric acid on the value determined according to the approved price list under sub-clause
