department not conducted the sample
testing, the percentage content of acid value
exceeding 20 would have gone unnoticed and
consequently the evasion of duty would ... viewed that crude palm oil
containing free fatty acids, acid value higher than
the limits prescribed under the PFA Act, 1954 falls
in the category
crude palm oil and prescribed the
maximum limit of the acid value for crude palm oil as
10.0.
3. Considering this definition ... viewed that crude palm oil containing free
fatty acids, acid value higher than the limits prescribed
under the PFA Act, 1954 falls in the category
crude palm oil and prescribed the
maximum limit of the acid value for crude palm oil as 10.0.
3. Considering this definition ... viewed that crude palm
oil containing free fatty acids, acid value higher than the limits
prescribed under the PFA Act, 1954 falls in the category
Iodine value (Wijs 10-23
method)
Saponification value 237-255
Unsaponifiable matter Not more
than 1.2
per cent
Acid value Not more
than 6.0
Further
Food Analyst who vide his report dated 20.09.1998 opined that the acid value of the material is more than the prescribed limit and further
pointed out that the
accreditation is only for conducting acid value test,
boudouin test, butyro-refractometer reading,
halphens test, iodine value test, moisture test,
saponification
allowed
concessional rate of duty on the grounds that if acid value was more than 10
and carotenoid value was not confirming to the standards ... wherein, it was held that even if
acid value is more than 10 same cannot be treated as non-edible as the
same is cleared
Appellants were reversing credit equivalent to 6%/5%
of the value of sulphuric acid from April, 2011. From
April, 2011 to March, 2014 they ... that "Sulphuric acid was only a by-product-
Conversion of sulphur dioxide to sulphuric acid could
not elevate sulphuric acid to status of final
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 ... same price which
the Court is intending to fix the market value in respect of the
acquired land. Since it is a compulsory acquisition
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 ... same price which
the Court is intending to fix the market value in respect of the
acquired land. Since it is a compulsory acquisition
