https://www.taxtmi.com/caselaws?id=773756 Crude shea butter imported under Chapter 15 was held not to qualify as edible grade for exemption under Serial Nos. 33A or 33B of Notification No. 21/2002-Customs. The Customs House Laboratory reported the samples as unrefined shea butter other than edible grade, while the contrary opinion relied on general PFA standards rather than any specific shea butter standard. The notification was construed by reference to the condition of the goods as imported, not their possible later processing or end use, and the evidence did not show exclusive edible use. The exemption claim therefore failed and the assessment order denying the benefit was sustained. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773756 Crude shea butter imported under Chapter 15 was held not to qualify as edible grade for exemption under Serial Nos. 33A or 33B of Notification No. 21/2002-Customs. The Customs House Laboratory reported the samples as unrefined shea butter other than edible grade, while the contrary opinion relied on general PFA standards rather than any specific shea butter standard. The notification was construed by reference to the condition of the goods as imported, not their possible later processing or end use, and the evidence did not show exclusive edible use. The exemption claim therefore failed and the assessment order denying the benefit was sustained. Case-Laws Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773756