Monocarboxylic Fatty Acids;
Acid Oils from Refining; Industrial Fatty
Alcohols
Industrial monocarboxylic fatty acids; acid oils
from refining:
3823 11 -- Stearic acid:
-- Palm stearin ... chemically
modified. The argument that palm stearin, a fraction of palm
oil, being comprised primarily of triglycerides of fatty acids
should be classified in Chapter
supra).
10. Mr. Jetley further submitted that in the case of palm acid oil on arrival of the ship immediately after the ullage survey ... petroleum products are volatile in nature; whereas cargo such as palm acid oil are not volatile. In view of the volatile nature of the cargo
species; (7) "Oil Palm Commissioner" means the Oil Palm Commissioner appointed under section 8; (8) "Oil Palm FFB" means, the unprocessed Oil palm fresh fruit ... Oil Palm Product" means any product obtained directly from the oil palm and it includes palm oil, palm karnel, palm karnel cake, palm fatty acids
appellants was that what had been imported "should have been palm acid oil" and not coconut acid oil. There was no material
Acid oil unprocessed FFA more than 25%). Test report of the sample drawn from the consignment showed that the goods were "Acid Oil ... remnant of palm oil after removal of purified oil and for the I.T.C. purpose these have been treated as palm oil. Shri Kunhikrishnan
Respondents were procuring various raw material such as Palm Kernel Fatty Acid, Coconut Acid, Palm Acid oils etc. from registered dealer M/s. Harsh
Heard both sides.
3. The appellants imported item described as Palm Acid Oil of Malaysian origin and declared the price ... Department relied on a contemporaneous import of the same commodity namely, Palm Acid Oil, also of Malaysia origin and imported through Mumbai Custom and enhanced
imported 1990.031 metric tons of crude palm oil. At that time
crude palm oil having Free Fatty Acid (FFA) 20 percent, or more
was eligible ... converting Palm Fatty
Acid Distillate (PFAD) to stearic acid, he stated that firstly the
Palm Fatty Acid Distillate (PFAD) was fed to oil pre-treatment
species; (i) "oil palm FFB" means the unprocessed oil palm fresh fruit bunch and includes its loose form also; (j) "oil palm grower" means ... oil palm product" means any product obtained directly from the oil palm and it includes palm oil, palm kernel, palm kernel cake, palm fatty acids
Oil Palm Commissioner" means the Oil Palm Commissioner appointed under sub- section (1) of section 7; (h) "Oil Palm FFB" means the unprocessed Oil Palm ... from Oil Palm fruit, includes processed products like Palm Oil, Palmolein, Palm Stearin, Palm Kernel, Palm Kernel Oil, Palm Kernel cake, Palm Fatty Acids oil
