importers of non-edible
oil which is used to manufacture soap. The Petitioners during 2003-2006
imported non-edible oil and Customs Authorities permitted clearance ... alleged that the petitioner firms were misdeclaring the palm fatty acid
distillate, palm acid oil as mixed fatty acid and mixed acid oil
palm kernel oil
and coconut oil. Medium Chain Triglycerides are
obtained by the hydrolysis of crushed palm/palm
kernel oil, fractioning of fatty acids mixture ... Glycerol
group) present in crushed palm oil/palm kernel oil are
separated. The separated mixture of the fatty acids (C4 -
C22) undergoes hydrogenation because unlike
ground that they
had paid excess duty on palm acid oil imported by them in the year
2012? The refund claim has been denied
main activity of the petitioner
company is refining palm oil, stearic acid and bio-diesel. The petitioner
company obtained a loan from the 2nd respondent
2002-Cus, dt.01.03.2002 as amended on the
crude palm oil imported during the relevant period against the
respective Bills of Entry ... entry shall be substituted, namely :-
'Crude palm oil and its fractions, of edible grade,
having an acid value of 2, or more and total
2002-Cus, dt.01.03.2002 as amended on the
crude palm oil imported during the relevant period against the
respective Bills of Entry ... entry shall be substituted, namely :-
'Crude palm oil and its fractions, of edible grade,
having an acid value of 2, or more and total
liquid fraction obtained by fractionation of palm
oil obtained from the fleshy mesocarp of fruits of oil palm (Elaeis
Guineensis) tree by the method ... than 1.2 per cent
Acid value Not more than 6.0
Further, if the palmolein is obtained from solvent extracted palm oil, it
shall be refined
Commissioner of Central Excise (Appeals - II), Chennai)
M/s. SSD Oil Mills Company Ltd. Appellant
No. 132, Village Road
Ayyappanthangal, Chennai - 600 056.
Vs.
Commissioner ... engaged in the
manufacture of refined palm oil, refined cotton seed and sunflower
oil, refined rice bran oil, vanaspathi and bakery shortening /
margarine n their
this appeal is whether the imported goods i.e. "crude palm
kernel oil of non-edible industrial grade" would merit classification under
Chapter ... such Notification on the basis of the content of free fatty acid
(FFA) in the consignment imported by them As per the load port analytical
Vijay Bahadur @ Pahdai vs State Of U.P. on 30 July, 2019
Author: Ritu Raj
