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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Import of Shea Butter ultra refined - since the notification ...


Ultra-Refined Shea Butter Imports Eligible for Concessional Customs Duty Regardless of End Use, Including Cosmetic Industry Applications.

September 17, 2018

Case Laws     Customs     AT

Import of Shea Butter ultra refined - 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.

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