following results:
"Butyrorefractometer reading at 40C : 59.6
Saponification value : 178.0
Iodine value : 104.3
Acid value : 2.1
Bellier test : 30.6C
(Turbidity temperature-acid method ... values of the following parameters i.e. saponification value, iodine
value, acid value and the BTT (acetic acid method)are more than
following results:
"Butyrorefractometer reading at 40C : 59.6
Saponification value : 178.4
Iodine value : 106.3
Acid value : 2.64
Bellier test : 29.6C
(Turbidity temperature-acid method ... values of the following parameters i.e. saponification value, iodine
value, acid value and the BTT (acetic acid method)are more than 0.3%.
Criminal Appeal
namely,-
(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene ... than 370C
Iodine value (Wijs method) 45-56
Saponification value 195-205
Unsaponifiable matter Not more than 1.2 per cent
Acid value Not more
Iodine value : 109.89
3. Sapnification value : 171.45
4. Acid value : 1.75
5. Baudouin‟s test : Neg.
6. Test for cotton seed oil: Neg.
7. Test ... Examination :
Moisture :
Butyrorefractometer reading at 40 oC : 59.6
Saponification value : 178.7
Lodine value : 105.7
Acid value : 3.01
Bellier test
(Turbidity temperature acetic acid method
value 188 to 196 185.65
(c) Iodine value 85 to 99 99.76
(d) Unsaponifiable matter Not more than --"*"
1.0 per cent
(e) Acid ... value Not more than 1.23
6.0
(f) Bellier test (Turbidity 39°C to 41°C 39°C
temperature-Acetic
Acid method)
Test for added
colour
fatty acid (fatty material) having following constants:-
1. Free Fatty Acid (F.F.A.) calculated as Oleic Acid = 34.0% by wt.
2. Acid Value ... Iodine Value = 35.8
4. Saponification Value = 184.9
5. Total Fatty Matter (TFM) = 93.6% by wt.
6. Unsap. Matter = 12.6% by wt.
As per the constants
hereinafter referred to as 'Rules') on the
value of by-product namely sulphuric acid which was cleared to
fertilizer plants under exemption ... without admitting that Sulphuric Acid is by-
product, it was mandatory to reverse an amount equal to 8% of the value
of exempted goods
owner to prove the
prevailing market value. On adduction of evidence by the
parties, the acid test which the Court has to adopt is that ... acid test while considering the case. They merely proceeded
by accepting the sale deeds which were obviously brought
into existence to inflate the market value
same as Mixed Fatty Acid. In respect of
valuation we find that the Revenue has enhanced the value on
the basis of imports made ... Fatty
Acid is imported at the lower price than declared by the
importer. For example in annexure 3 of the Palm Fatty Acid is
imported
Rules,
2004 (hereinafter referred to as ’Rules’) on the value of by-
product namely sulphuric acid which was cleared to fertilizer
plants under exemption ... without admitting that Sulphuric Acid is by-product, it
was mandatory to reverse an amount equal to 8% of the value of
exempted goods
