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2014 (10) TMI 591 - AT - CustomsClearance of crude oil - whether the Crude Palm Oil imported by the appellant can be cleared availing exemption under Notification No. 12/2012, dated 17-3-2012 - Held that:- Taking note of the regulations and also taking note of the fact that appellants are expected to refine the oil and thereafter only release the oil into the market and therefore at the stage of import, the oil cannot be considered as a non-edible crude, Hon’ble High Court of Gujarat as well as the Hon’ble High Court of Calcutta held that exemption benefit under Notification No. 21/2002 has to be allowed. The present notification is a successor notification of the earlier notification and the conditions remain the same. - Following decision of Cargill India Pvt. Ltd. & Ors. v. Union of India reported in [2013 (6) TMI 40 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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