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
Palm Oil has been defined as follows:
"19. Palm oil means
the oil obtained from fleshy mesocarp of fruits of the oil palm
(Elaeis ... value should be less than 10, the Palm oil of edible
grade would mean Palm oil with acid value less than 10. Any other
interpretation
dealing with canalised items is palm oil, but acid oil is a different and distinct commodity from palm oil. The import of acid oil would ... import of acid oil. The description of the goods in the bills of lading, invoice, etc., is Acid Oil. Acid Oil was one which could
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
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
supra).
10. Mr. Jetley further submitted that in the case of palm acid oil on arrival of the ship immediately after the ullage survey ... petroleum products are volatile in nature; whereas cargo such as palm acid oil are not volatile. In view of the volatile nature of the cargo
acid oil, palm fatty acid distillate and palm stearin from Malaysia and other countries and had misdeclared the same as mixed acid oil or mixed ... defence that their product Mixed Fatty Acid was obtained as a by-product from refining the crude palm oil and accordingly with reference
hereunder.
2. The petitioner imported certain quantity of Palm Fatty Acid Distilate and Palm Fatty Acid Oil. However these goods were confiscated by an order
Nikhil Refineries (P) Ltd. (respondent) imported crude palm oil declaring the same as palm oil of edible grade. The Bills of Entry were assessed provisionally ... assessments were finalized revising the classification from palm oil (edible grade) to crude palm oil (other than edible grade). Modification in classification resulted in denial
sought details regarding consumption of Palm Stearine, Groundnut Oil, Stearic Acid, Coconut Oil and Kernel Oil, Rosin and Gum Rosin separately. In reply thereto ... developed which required use of a combination of palm stearine, stearic acid and partially hydrogenated groundnut oil. This mix approximated the fatty acid chain distribution
