https://www.taxtmi.com/highlights?id=100383 CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld. en-us Wed, 03 Jun 2026 08:50:38 +0530 Wed, 03 Jun 2026 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100383 CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld. Highlights Customs Wed, 03 Jun 2026 08:50:38 +0530 https://www.taxtmi.com/highlights?id=100383