https://www.taxtmi.com/caselaws?id=792740 Imported refined oils and candelilla wax were treated as eligible for exemption under Notification No. 50/2017-Customs because the goods matched the specified tariff classification and were shown by FSSAI/NABL-approved test reports to be of edible grade. The notification was read as requiring only those stated conditions, and no additional end-use restriction could be implied from the supplementary note or departmental circular. On that basis, denial of exemption on the ground of intended cosmetic or pharmaceutical use was held unsustainable, and the duty benefit was upheld. en-us Mon, 01 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792740 Imported refined oils and candelilla wax were treated as eligible for exemption under Notification No. 50/2017-Customs because the goods matched the specified tariff classification and were shown by FSSAI/NABL-approved test reports to be of edible grade. The notification was read as requiring only those stated conditions, and no additional end-use restriction could be implied from the supplementary note or departmental circular. On that basis, denial of exemption on the ground of intended cosmetic or pharmaceutical use was held unsustainable, and the duty benefit was upheld. Case-Laws Customs Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792740