include even other oils, such as, palm Kernel Oil and also the constituents of palm oil, namely, palm olein and palm stearine. However, this artificial ... Palm oil is obtained from palm fruit by extraction process. After palm oil is obtained, the oil never remains to be palm fruit. From palm
during the process of extraction of palmolein from palm kernels. Similarly, Palm Fruit Fatty Acid Oil is obtained as a by-product, during the process ... Palm Kernal Fatty Acid oil is costilier of the two varieties of Acid Oils as the base materials viz. Palm kernals are prime raw materials
Palm Oil has been defined as follows:
"19. Palm oil means
the oil obtained from fleshy mesocarp of fruits of the oil palm
(Elaeis ... value should be less than 10, the Palm oil of edible
grade would mean Palm oil with acid value less than 10. Any other
interpretation
dealing with canalised items is palm oil, but acid oil is a different and distinct commodity from palm oil. The import of acid oil would ... import of acid oil. The description of the goods in the bills of lading, invoice, etc., is Acid Oil. Acid Oil was one which could
product imported and declared by the appellant as acid oil was not an acid oil but something else. He would submit that the samples show ... Acid Oil is specie in the genus of Acid Oil and covers only such Acid Oil which arises in the chemical refining of palm oil
Policy :
(I)Lauric Acid (ii) Oleatic Acid (iii) Stearic Acid (iv) Palmitic Acid (v) Palm Fatty Acid (vi) Palm Acid Oil (vii) Palm Kenerl Oil ... relevant trade circles, stearin fatty acid, palm fatty acid, palm kernel acid, palm acid oil, stearic acid and lauric acid are all descriptions of items
appellant is a manufacturer of soap. It imports Palm Acid Oil for use in the said manufacture.
2. Nine consignments imported by the appellant during ... were of inferior variety Acid Palm Oil also is not acceptable since the compared imports were also of Palm Acid Oil, that too for soap
imported and traded Palm Fatty Acid Distillate, Palm Stearin and Palm Fatty Acid by mis-declaring them as Mixed Fatty Acid. It is evident that ... engaged in the manufacture of edible oils like soya been oil, palm oil, mustered oil, ground nut oil under different brand names; that they
those permitted at the time of import-
Import of canalised item, Palm acid oil-Order confiscating
the goods-Validity of-Held import was unauthorised because ... respondent was granted Additional Licence for the
import of Palm acid oil-a canalised item under the Import
Policy
palm oil / vanaspati and which has resulted in emergence of refined palm oil to the extent of 75% and by product, palm fatty acid distillate ... palm oil is not used entirely for non-edible purposes.
2. Refining of non-edible oil (industrial grade palm oil) to produce edible oils
