2018 (9) TMI 936

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....oms Tariff Act 1975 which covers the classification of product "other fixed vegetable fats and oils (including jojoba oil) and their fractions whether or not refined, but not chemically modified....... Other.. edible grade." 2. The appellant have claimed the benefit of exemption notification No. 12/2012 dated 17.3.2012 under Sl. No. 58 which covers the goods of description, "all goods, refined and edible grade" falling under Chapter sub-heading 1515. The concessional rate of Basic Customs Duty under this notification has been prescribed at the rate of 10%. The goods were put for 100% examination by SAD examination staff of ICD. At the time of examination, the department has felt that Food Safety and Standards Authority of India (FSSAI), ....

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....arned advocate of the appellant has contended that classification of shea butter ultra refined falls under Chapter Customs Tariff heading 1515. The details of the Customs Tariff entry for classification of their product is as follows: 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified - Other       1515 9091 -- Edible grade kg 100% 90% 1515 9099  -- Other kg 100% 90% 4. The appellant at the time of import has claimed classification of their product under sub heading 1515 9091. It has been the contention of the learned advocate that at the time of import, it has been certified by the suppli....

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....ion reads as follows: S.No. Chapter of Heading No. or sub-heading No. Description of Goods Standard Rate 58 1508, 1509, 1510, 1512, 1513, 1514 or 1515 All goods, refined and edible grade 10% 5. A glance at the above table provides that for the consignment classification under Chapter sub heading 1515 only condition required for getting the benefit of exemption notification is that it has to be refined and of the edible grade. Since the appellants consignment was certainly ultra refined and of edible grade as certified by the supplier, they are fully entitled for benefit of concessional rate of basic customs duty under Notification No. 12/2012 as they met the requirement of products mentioned in S.No. 58 of the sai....

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....is of this certificate that the subject consignment is of refined and edible shea butter, they have claimed benefit of notification No. 12/2012 under Sl.No. 58. The Sl. No. 58 covers the goods of Customs Tariff Heading 1515 90 91 provided they are of edible and refined grade. Since both the requirement of notification are being fulfilled by the imported consignments, therefore, we feel that the importer has rightly claimed the benefit of notification. The department have neither drawn and got the sample tested by any authorised lab to claim that the goods does not qualify to be of edible grade and of refined grade. We also feel that since the notification does not have any condition of end use, therefore even if the consignment is being use....