include even other oils, such as, palm Kernel Oil and also the constituents of palm oil, namely, palm olein and palm stearine. However, this artificial ... Palm oil is obtained from palm fruit by extraction process. After palm oil is obtained, the oil never remains to be palm fruit. From palm
during the process of extraction of palmolein from palm kernels. Similarly, Palm Fruit Fatty Acid Oil is obtained as a by-product, during the process ... Palm Kernal Fatty Acid oil is costilier of the two varieties of Acid Oils as the base materials viz. Palm kernals are prime raw materials
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
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
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
palm oil / vanaspati and which has resulted in emergence of refined palm oil to the extent of 75% and by product, palm fatty acid distillate ... palm oil is not used entirely for non-edible purposes.
2. Refining of non-edible oil (industrial grade palm oil) to produce edible oils
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
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
