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
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
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
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
Respondents were procuring various raw material such as Palm Kernel Fatty Acid, Coconut Acid, Palm Acid oils etc. from registered dealer M/s. Harsh
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
that appellant-assessee is an oil industry for manufacture of refined oils and imported crude palm oil of edible grade in bulk from Indonesia through ... adding chapter note defining the Crude Palm Oil and not by giving definition of Crude Palm Oil in a notification. The definition given
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
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
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
