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2016 (5) TMI 893 - CESTAT MUMBAICrude Palm Kernel oil -Whether it is vegetable fat and whether benefit of Notification No. 46/2002-Cus can be extended or otherwise - Revenue contended that Crude Palm Kernel oil is not used as raw material, but it is an intermediate for manufacturing biscuits, it is not a raw material, hence not covered by DFRC licence - Held that:- the issue is squarely covered by the decision of Tribunal in the case of Good Health Agro Tech Pvt. Ltd [2010 (11) TMI 1013 - CESTAT BANGALORE], where the identical issue was considered and held that Crude Palm Kernel oil is covered under the duty free replenishment certificate. - Decided against the revenue.
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