TMI Blog2018 (9) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICD. At the time of examination, the department has felt that Food Safety and Standards Authority of India (FSSAI), clearance of the consignment is needed before allowing the consignment to be cleared for domestic market. The FASSI by their reply dated 13.10.2014 has mentioned that since the goods imported under the above mentioned consignments are primarily meant for cosmetic industry and therefore, FASSI certification is not required in this particular case. Since FASSI certificate could not be obtained because of the fact that said goods were meant for cosmetic industries, the concerned Asstt. Commissioner has issued the reassessment order dated 13.11.2014 under which the benefit of concessional rate of basic customs duty under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- Other kg 100% 90% 4. The appellant at the time of import has claimed classification of their product under sub heading 1515 9091. It has been the contention of the learned advocate that at the time of import, it has been certified by the supplier of the goods vide a letter wherein it says that the goods supplied by them vide Invoice No. 379512 dated 31.7.2014 is the consignment of shea butter ultra refined which is edible grade‟ and only in the refined form and same has been supplied by them to Ritika Pharmaceuticals (appellants). It is further been added in their letter that their manufacturing and packaging is being done at contracted food grade refinery, located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 1515 only condition required for getting the benefit of exemption notification is that it has to be refined and of the edible grade. Since the appellants consignment was certainly ultra refined and of edible grade as certified by the supplier, they are fully entitled for benefit of concessional rate of basic customs duty under Notification No. 12/2012 as they met the requirement of products mentioned in S.No. 58 of the said notification. 6. Learned advocate also has taken us through the reassessment order passed by the learned Asstt. Commissioner which has classified the imported consignment under Chapter sub heading 1515 9091. The classification in the above mentioned sub heading 15159091 is for edible grade oils only. Thus, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion are being fulfilled by the imported consignments, therefore, we feel that the importer has rightly claimed the benefit of notification. The department have neither drawn and got the sample tested by any authorised lab to claim that the goods does not qualify to be of edible grade and of refined grade. We also feel that 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 authority issuing FASSI certification has only denied giving certificate to the importer saying that since the imported consignment are not meant f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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