https://www.taxtmi.com/caselaws?id=252457 Crude palm oil imported for the relevant exemption entry under Notification No. 12/2012-Cus. was treated as eligible for concessional treatment even though testing authorities reported an acid value and the oil required refining before human consumption. The reasoning accepted that the goods answered the description of crude palm oil for the specified manufacture, and that post-import refining did not by itself remove the exemption at the time of import. Relying on materially similar High Court reasoning, the Tribunal rejected the contention that the exemption failed because the oil was not immediately fit for edible use, and granted the benefit with consequential relief. en-us Mon, 24 Feb 2014 00:00:00 +0530 Wed, 22 Oct 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252457 Crude palm oil imported for the relevant exemption entry under Notification No. 12/2012-Cus. was treated as eligible for concessional treatment even though testing authorities reported an acid value and the oil required refining before human consumption. The reasoning accepted that the goods answered the description of crude palm oil for the specified manufacture, and that post-import refining did not by itself remove the exemption at the time of import. Relying on materially similar High Court reasoning, the Tribunal rejected the contention that the exemption failed because the oil was not immediately fit for edible use, and granted the benefit with consequential relief. Case-Laws Customs Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252457