2025-VIL-1015-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Import of shea butter – Denial of exemption and demand of duty – Appellant had imported Shea Butter by classifying it under CTH 1515 9099 and claimed benefit of Serial No.33B of Customs Notification No.21/2002 – Adjudicating Authority denied exemption claimed by Appellant and confirmed demand of duty - Whether Appellant is entitled for benefit of Entry 33A or 33B of Customs Notification No.21/2002-Cus – HELD – It is an admitted fact that imported shea butter is not in a refined form and it is in crude form. For purpose of entry, what is important is to understand either this crude shea butter is of edible grade or otherwise – Appellant’s argument that entire quantity of imported crude shea butter was meant for manufacturing shea stearin, which is an edible product, is not correct, as certain amount of crude shea butter has also been used for other purposes like cosmetics etc. – Appellants are trying to avail benefit by claiming imported item as an edible grade in terms of its end use, whereas, there is no such condition prescribed either at Serial No.33A or 33B of notification – The intention of legislature is quite clear that all crude and edible grade are exempted without any condition. There is no sufficient document adduced to come to conclusion that identical product has been considered as edible grade by Customs Authorities – Impugned product “shea butter” in crude form is not of edible grade and therefore, it would not fall either under 33A or 33B of Notification – Appellant is not entitled for benefit of notification. The impugned order does not suffer from any infirmity and therefore, same is upheld – The appeal is dismissed
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