https://www.taxtmi.com/caselaws?id=771106 A departmental circular cannot expand the exclusion contained in a statutory customs exemption notification or narrow the benefit conferred by it. Crude degummed soyabean oil, obtained through processing that gives it a distinct commercial identity, is a manufactured product and not an agricultural product merely because it originates from soyabean. On that basis, the imported goods fell within the notification and the exemption could not be denied by reference to an enlarged circular-based exclusion or by treating the product as the same as the raw agricultural material. en-us Wed, 14 May 2025 00:00:00 +0530 Thu, 15 May 2025 12:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771106 A departmental circular cannot expand the exclusion contained in a statutory customs exemption notification or narrow the benefit conferred by it. Crude degummed soyabean oil, obtained through processing that gives it a distinct commercial identity, is a manufactured product and not an agricultural product merely because it originates from soyabean. On that basis, the imported goods fell within the notification and the exemption could not be denied by reference to an enlarged circular-based exclusion or by treating the product as the same as the raw agricultural material. Case-Laws Customs Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771106