https://www.taxtmi.com/caselaws?id=182782 The Tribunal held that the imported Crude Palm Oil (Edible Grade) was eligible for exemption under Notification No. 90/2004-Cus. It was established that the oil was used as an intermediate material in manufacturing biscuits, qualifying for the exemption. The requirement to establish a nexus between the imported and exported goods was deemed unnecessary for the transferee of the DFRC licenses. The adjudicating authority's order on confiscation, duty demand, and penalties was overturned due to the incorrect premise that the oil needed refining before use. The appeal was allowed with consequential relief. en-us Wed, 10 Nov 2010 00:00:00 +0530 Thu, 19 May 2016 15:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182782 The Tribunal held that the imported Crude Palm Oil (Edible Grade) was eligible for exemption under Notification No. 90/2004-Cus. It was established that the oil was used as an intermediate material in manufacturing biscuits, qualifying for the exemption. The requirement to establish a nexus between the imported and exported goods was deemed unnecessary for the transferee of the DFRC licenses. The adjudicating authority's order on confiscation, duty demand, and penalties was overturned due to the incorrect premise that the oil needed refining before use. The appeal was allowed with consequential relief. Case-Laws Customs Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182782