https://www.taxtmi.com/caselaws?id=234215 Crude palm oil imported under Heading 1511 was treated as eligible for exemption under Notification No. 21/2002-Customs where the notification required crude palm oil with acid value of 4 or more and specified carotenoid levels for refining use. The analysis states that the notification must be read on its own terms, and the acid-value ceiling from food-adulteration law could not be imported into it because the notification did not prescribe a limit of 10. As the goods were declared for refining and not for immediate human consumption, detention of the consignment and the proposed show-cause action were considered unsustainable. en-us Mon, 02 Jul 2012 00:00:00 +0530 Mon, 03 Jun 2013 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234215 Crude palm oil imported under Heading 1511 was treated as eligible for exemption under Notification No. 21/2002-Customs where the notification required crude palm oil with acid value of 4 or more and specified carotenoid levels for refining use. The analysis states that the notification must be read on its own terms, and the acid-value ceiling from food-adulteration law could not be imported into it because the notification did not prescribe a limit of 10. As the goods were declared for refining and not for immediate human consumption, detention of the consignment and the proposed show-cause action were considered unsustainable. Case-Laws Customs Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234215