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Showing contexts for: PALM ACID OIL in M/S Liberty Oil Mills Ltd vs Commissioner Of Customs (Import), ... on 14 January, 2015Matching Fragments
Chapter Description of goods Sta. Rate Addl. Duty rate Cond. No. 15.11 Crude palm oil and its fractions, of edible grade, having an acid value of 2%, or more and total carotenoid (as beta carotene) in the range of 500-2500mg/kg, in loose or bulk form.
Explanation.- For the purposes of this exemption, Crude palm oil and its fractions means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any adsorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as crude, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure;