ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 16.09.2025
Supreme Court- Crude Degummed Soyabean Oil Not an Agricultural Productβ β β Β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a landmark judgment delivered on May 14, 2025, the Supreme Court of India allowed the appeal of Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. β Ltd.) against the Union of India and others. β The case revolved around the classification of crude degummed soyabean oil and its eligibility for duty exemption under the Export-Import (EXIM) Policy of 2002-2007. β
Background of the Case
Noble Resources, a two-star export house, had imported crude degummed soyabean oil under a duty-free credit entitlement (DFCE) certificate issued as per the EXIM Policy. The company claimed exemption from customs duty under Notification No. β 53/2003-Cus. dated April 1, 2003. β However, the customs department denied the exemption, arguing that crude degummed soyabean oil was an agricultural product and thus excluded from the benefits of the notification. β
The Assistant Commissioner of Customs, in an order dated January 9, 2007, upheld the department’s view and demanded duties amounting to Rs. β 1,00,38,321. This decision was later affirmed by the Gujarat High Court in 2019. β Noble Resources then approached the Supreme Court.
Source: Supreme Court
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply