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
Customs Act, 1962, assessing the imported goods, palm acid oil at US $ 260 per metric tonne (PMT) and imposing penalty on the applicants.
2. According ... applicants, they had imported palm acid oil at different prices at different periods, ranging from US $ 140 to US $ 170 PMT. The show cause notices
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
Oils
Under this heading 15.15 oils like Linseed oil;
Maize (Corn) oil, Castor Oil, Fung Oil, Seasame
Oil, Jojoba Oil and other oils have been ... oils. Acid oils from refining fall in heading 15.10 ("Fatty acids; acid oils from refining; fatty alcohols"). These acid oils have a relatively
genated oils still remain oils only. Hydrogenation does not render it any less an oil. Hydrogenation, by increasing the saturated fatty acids in palm oil ... from palm oil. The utility of palm oil remains the same. The essential characteristics of palm oil would be present in fatty acids produced
source of V.N.E. Oil and not of the so-called "acid oil'. In fact, acid oil is nothing but a chemical ... course, refers to certain types of Acid Oils such as Laurie Acid Oils Group (coconut oil, palm kernel oil), Erucic Acid Group, (mustard and rapeseed
both the oil and the oil cake".
19. The 'Centrifugal Expression' involves removal of oil from an oil bearing material by centrifugation ... animal fats and certain vegetable oils, such as coconut and palm kernel oils, consists principally of free fatty acids. In most vegetable oils, as well
oils. Acid oils from refining fall in heading 15.10 ("Fatty acids; acid oils from refining ; fatty alcohols"). These acid oils have relatively high ... different types of acid oils are discussed. For example, under the heading "Laurie Acid Oils" are listed Coconut Oil, Palm Kernel Oil ; under
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
oils. Acid oils from refining fall in heading 15.10 ("Fatty acids ; acid oils from refining ; fatty alcohols"). These acid oils have a relatively ... different types of acid oils are discussed. For example, under the heading "Laurie Acid Oils" are listed Coconut Oil, Palm Kernel Oil; under
