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
Policy :
(I)Lauric Acid (ii) Oleatic Acid (iii) Stearic Acid (iv) Palmitic Acid (v) Palm Fatty Acid (vi) Palm Acid Oil (vii) Palm Kenerl Oil ... relevant trade circles, stearin fatty acid, palm fatty acid, palm kernel acid, palm acid oil, stearic acid and lauric acid are all descriptions of items
those permitted at the time of import-
Import of canalised item, Palm acid oil-Order confiscating
the goods-Validity of-Held import was unauthorised because ... respondent was granted Additional Licence for the
import of Palm acid oil-a canalised item under the Import
Policy
Palm
Fatty Acid distillate in bulk CIF Rs. 37,47,004.78/- and (ii) 1502.079 M/T
Palm Acid Oil in bulk ... entitled for Additional Licence for direct import of Palm Fatty Acid distillate
and Palm Acid Oil and under the policy period 1978-79 these items
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
Monocarboxylic Fatty Acids;
Acid Oils from Refining; Industrial Fatty
Alcohols
Industrial monocarboxylic fatty acids; acid oils
from refining:
3823 11 -- Stearic acid:
-- Palm stearin ... chemically
modified. The argument that palm stearin, a fraction of palm
oil, being comprised primarily of triglycerides of fatty acids
should be classified in Chapter
imported 1990.031 metric tons of crude palm oil. At that time
crude palm oil having Free Fatty Acid (FFA) 20 percent, or more was
eligible ... converting Palm Fatty Acid Distillate (PFAD)
to stearic acid, he stated that firstly the Palm Fatty Acid Distillate
(PFAD) was fed to oil pre-treatment
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
appellants was that what had been imported "should have been palm acid oil" and not coconut acid oil. There was no material
