CESTAT Upholds Customs Duty on Crude Shea Butter, Citing Non-Edible Grade

Foods Fats & Fretilisers Ltd. Vs Commissioner of Customs (CESTAT Hyderabad) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has dismissed an appeal filed by M/s Foods, Fats & Fertilisers Ltd. (now 3F Industries Ltd.), upholding the Deputy Commissioner of Customs’ decision to deny a customs duty exemption on imported crude shea butter. The tribunal concluded that the imported shea butter, due to its high Free Fatty Acid (FFA) content, was not of edible grade, thus ineligible for concessional duty under relevant customs notifications. The case revolved arou...