Ultra-Refined Shea Butter Imports Eligible for Concessional Customs Duty Regardless of End Use, Including Cosmetic Industry Applications.

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....Import of Shea Butter ultra refined - since the notification does not have any condition of end use, therefore even if the consignment is being used in the cosmetic industry which is of refined edible grade, the benefit of notification giving concessional rate of Customs duty cannot be denied to the appellant.....