Case Details: Food Fats and Fertilisers Ltd. Versus Commissioner of Customs, Visakhapatnam (2025) 34 Centax 151 (S.C.)
Judiciary and Counsel Details
- J.B. Pardiwala & K.V. Viswanathan, JJ.
- S/Shri Rupesh Kumar, Sr Adv., Ms Pankhuri Shrivastava, Alekshendra Sharma, Aditya Kumar, Advs., Ms Neelam Sharma, AOR, for the Appellant
Facts of the Case
The appellant imported crude shea butter under CTH 1515 90 99, claiming exemption under Sl. Nos. 33A/33B of Notification No. 21/2002-Cus. They contended it was of edible grade and used in manufacturing shea stearin for export. Conflicting test reports were received—while the Public Analyst certified it as edible fat conforming to PFA standards, the Customs Laboratory reported high Free Fatty Acid content (8.5%–9.5%) and declared it non-edible. The Plant Health Officer also opined that the product was not a food article. CESTAT, relying on the Customs Lab report, FSSAI notification and PHO’s opinion, denied the exemption.
Supreme Court Held
The Supreme Court, noting the conflicting test reports and the questions of law involved, issued notice in the appeal, returnable on 9-9-2025, directing that the matter be listed at the top of the Board. The Court permitted dasti service in addition. The issue framed was whether crude shea butter imported by the appellants would fall within the category of edible crude and thereby qualify for exemption under the said notification.
