https://www.taxtmi.com/caselaws?id=367200 Imported shea butter ultra refined classifiable under Chapter 1515 qualified for exemption under Notification No. 12/2012-Customs at Sl. No. 58 because the goods were described as refined and edible grade and there was no contrary laboratory or documentary evidence from the department. The notification did not impose any end-use restriction, so a possible cosmetic use did not defeat the exemption once the tariff description and notification conditions were met. The concessional Basic Customs Duty benefit was therefore available and the denial of exemption was set aside. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367200 Imported shea butter ultra refined classifiable under Chapter 1515 qualified for exemption under Notification No. 12/2012-Customs at Sl. No. 58 because the goods were described as refined and edible grade and there was no contrary laboratory or documentary evidence from the department. The notification did not impose any end-use restriction, so a possible cosmetic use did not defeat the exemption once the tariff description and notification conditions were met. The concessional Basic Customs Duty benefit was therefore available and the denial of exemption was set aside. Case-Laws Customs Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367200