https://www.taxtmi.com/caselaws?id=469162 A customs exemption notification covering crude or edible grade goods could not be narrowed by reading in an unstated end-use requirement. The text of the notification controlled, and a departmental circular could not impose a condition absent from the exemption entry. The imported crude palm kernel oil edible grade was also found to answer the notified description under the tariff and food standards framework, and the need for further refining did not remove it from the exempted category. On that basis, the show cause notice was treated as unsustainable, and the writ challenge to the customs demand succeeded. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 05 Jun 2026 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469162 A customs exemption notification covering crude or edible grade goods could not be narrowed by reading in an unstated end-use requirement. The text of the notification controlled, and a departmental circular could not impose a condition absent from the exemption entry. The imported crude palm kernel oil edible grade was also found to answer the notified description under the tariff and food standards framework, and the need for further refining did not remove it from the exempted category. On that basis, the show cause notice was treated as unsustainable, and the writ challenge to the customs demand succeeded. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469162