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2018 (9) TMI 936 - AT - CustomsConcessional rate of duty - N/N. 12/2012 dated 17.3.2012 - Classification of imported goods - Shea Butter ultra refined - classified under Customs Tariff heading No. 1515 9091 of schedule I to Customs Tariff Act 1975 or otherwise - Only ground of the department for denying them the notification benefit is that since the imported consignment was meant for manufacturing of cosmetics. Held that:- It can be seen that the imported consignment of the Shea Butter Ultra Refined is classifiable under Chapter sub heading 1515 90 91 of the Customs Tariff Act, 1975. From the perusal of the Bill of Entry, it is seen that the importer appellant has correctly declared the consignment while filing Bill of Entry for clearance of Shea Butter Ultra Refined. It has been contested that M/s. HallStar, who are supplier of the imported consignment has provided a certificate that the imported consignment is of Shea Butter Ultra Refined of edible grade. Thus, on the basis 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 - 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. The importer appellant is entitled for benefit of concessional rate of Basic Customs Duty under Notification No. 12/2012 dated 17.3.2012 at S.No. 58, being consignment of Shea Butter which is of both “refined and edible grade‟ - appeal allowed - decided in favor of appellant.
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