inputs required for the manufacture of refined /hydrogenated vegetable oils is Crude Palm Oil, classifiable under Chapter Heading 15111000 of the Schedule to the Customs ... Duty rate
Cond. No.
34
15.11
Crude palm oil and its fractions, of edible grade, having an acid value of 2%, or more and total
phonate
Stearic Acid 22 % Fatty Acid Binder
and Coconut Acid
Sodium Salt of 12 % Soap Cleaning
Vegetable Oil,
Sodium Cocoate and
Sodium Palm Kernelate
Sodium ... like this :-
____________________________________________________________
Item % incorpn Nature Function
Stearic Acid 22% Fatty Acid Moisturiser
Moisture 50% Water "
Mineral Oil 10% Paraffin "
Glycerine 10% Chemical
palm oil which was declared in two bills of entry as crude palm oil edible grade and in other bills of entry as others palm ... amended) described the goods thus: crude palm oil and its fractions, of edible grade, having an acid value of 2% or more and total carotenoid
Chemical Examiner and shows that FFA content in Palm Kernel Oil, determined in terms of Palmitic Acid, could be converted to FFA in terms ... Revenue. The report of this laboratory is that the Acid Value of the Palm Kernel Oil imported by the respondent is 3.0. This report also
What is meant by the fractionation of palm oil ? The major triglycerides or fat molecules in palm oil are oleodipalmitin, with a melting temperature ... former remain solid, separating the palm oil into both liquid and solid fractions. The chilled palm oil can be filtered, the solid stearin remaining
Vijayawada vs M/S Arani Agro Oil Industries Ltd on 16 August, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division ... Madhu Mohan Damodhar]
The appeal relates to dispute on acid value of imported crude palm oil.
2. The differential duty involved
from 1st August, 2003, for the purposes of duty assessment, crude palm oil and its fractions (which includes palmolein) have been a more specific definition ... this definition, "crude" palm oil/palmolein should have acide value of 2% or more and total carotenoid (as beta carotene) in the range
products, such as soap
products, fatty acids, fatty alcohol etc.
for which import of "crude palm kernel oil
edible grade" was made ... Palm Kernel oil means
oil obtained from sound palm
kernel of the fruits of oil palm
(Elaeis Guineensis) tree by the
method of expression
knowingly supplied monoglycerides and acetic acid esters under
the guise of edible oils such as coconut oil and palm oil. These substances
were subsequently used ... substances supplied. By describing
monoglycerides and acetic acid esters as "refined coconut oil" or "palm oil,"
the petitioner consciously misled both
import of Palm Stearin and Crude Palm Oil in
the guise of mixed acid oil/ mixed fatty oil, which are not freely importable ... firm had imported Palm Fatty
Acid Distillate by mis-declaring it as Mixed Fatty Acid and similarly
imported Mixed Acid Oil which was a product
