SC, Crude Soybean Oil deemed manufactured product, eligible for customs duty exemption: Case of Noble Resources and Trading India Pvt Ltd vs Union of India, SC Judgement Dated 14th May 2025. The primary question before the court was whether crude degummed soybean oil, derived from soybeans through a series of processes, could still be classified as an agricultural product. The Court noted that crude degummed soybean oil is not simply a processed form of soybean but a distinct marketable product with its own identity. the The apex court allowed the appeal, ruling that crude degummed soybean oil is a manufactured product and not an agricultural product. This classification makes it eligible for customs duty exemption under the relevant notification.