Crude Shea Butter with High FFA Not Edible Grade: CESTAT Denies Customs Duty Exemption under Notification

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) denied Customs Duty exemption for "crude shea butter with high FFA (Free Fatty Acids)," ruling it "not edible grade." The tribunal found that the imported shea butter had an unacceptably high percentage of free fatty acids, rendering it unfit for direct human consumption, unlike edible grade oils. Therefore, it could not qualify for the customs duty exemption notification applicable to edible oils and fats, ensuring that exemptions are granted only to products meeting specific quality and usage criteria.