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
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
import of crude palm
oil of edible grade in bulk and the supplier had supplied
9749.856 metric tons of crude palm oil of edible grade ... crude palm oil (edible
grade) as pointed out in the exemption notification".
24. We, therefore, hold that crude palm oil imported, which falls within
import of crude palm
oil of edible grade in bulk and the supplier had supplied
9749.856 metric tons of crude palm oil of edible grade ... crude palm oil (edible
grade) as pointed out in the exemption notification".
24. We, therefore, hold that crude palm oil imported, which falls within
been using various oils, such as Castor Oil, Crude Palm Oil, Palm Fatty Oil and Rice Bran Oil Fatty Acid in the manufacture of laundry ... fatty acid oil, Tallow, and grease are hard fats and rice bran oil, castor oil, corn oil coconut oil groundnut oil cotton seed oil
Acid Oil. Acid Oil is specified by IS 1209:1986. % FFA Min is 50.0. As the samepl3e is having %FFA=23.1 (as Lauric Acid ... product of Palm Kernal Oil. The sample is composed of Palm Kernal Based Vegetable Oil. It is other than crude RBD oil
engaged in the
fraudulent import of crude palm oil by mis-declaring the
description as palm acid oil. A show cause notice was issued ... various palm oil
products & not product specification of various
Palm Oil Products, it appears that the composition
of the crude Palm Oil is very
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
palm oil wherever he
claims that the consignment of crude palm oil
which does not satisfy straightaway the conditions
of edible grade crude palm oil ... even if the acid value is more than 10, the
imported oil cannot be treated as non-edible oil
since the oil is allowed
