https://www.taxtmi.com/caselaws?id=782711 Crude rice bran oil imported with high acid content was treated as eligible for exemption under Notification No. 21/2002-Cus. because the governing test was the oil's edible-grade character and its intended edible use after refining, not the acid value at import. The analysis relied on the Customs Tariff Chapter 15 note, food standards regulations, and Board circulars, and concluded that denial of exemption was not justified. On limitation, the extended period based on alleged suppression was held unsustainable because the bills of entry and related assessments were filed on record and no reliable material showed deliberate non-disclosure. The duty demand was therefore set aside. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782711 Crude rice bran oil imported with high acid content was treated as eligible for exemption under Notification No. 21/2002-Cus. because the governing test was the oil's edible-grade character and its intended edible use after refining, not the acid value at import. The analysis relied on the Customs Tariff Chapter 15 note, food standards regulations, and Board circulars, and concluded that denial of exemption was not justified. On limitation, the extended period based on alleged suppression was held unsustainable because the bills of entry and related assessments were filed on record and no reliable material showed deliberate non-disclosure. The duty demand was therefore set aside. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782711