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CESTAT dismissed appellant's appeal challenging denial of exemption benefits under entries 33A/33B of N/N. 21/2002 for imported crude shea butter. The tribunal held that crude shea butter with FFA content exceeding 8% was not of edible grade, as PFA standards for shea butter required maximum 4% FFA content. Evidence showed appellant imported 477.74 MT but exported only 163.375 MT shea stearin, indicating diversion for non-edible purposes like cosmetics, contradicting SION norms. Public Analyst's edible declaration based on general standards was insufficient. The tribunal concluded crude shea butter in given factual matrix was not edible grade, thus ineligible for notification benefits. Appeal dismissed with costs.
CESTAT dismissed appellant's appeal challenging denial of exemption benefits under entries 33A/33B of N/N. 21/2002 for imported crude shea butter. The tribunal held that crude shea butter with FFA content exceeding 8% was not of edible grade, as PFA standards for shea butter required maximum 4% FFA content. Evidence showed appellant imported 477.74 MT but exported only 163.375 MT shea stearin, indicating diversion for non-edible purposes like cosmetics, contradicting SION norms. Public Analyst's edible declaration based on general standards was insufficient. The tribunal concluded crude shea butter in given factual matrix was not edible grade, thus ineligible for notification benefits. Appeal dismissed with costs.
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