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
Oils Pvt Ltd vs Rajkot on 3 April, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
REGIONAL BENCH - COURT ... excisable goods like refined soya bene oil, refined
palm oil, Vanaspati , acid oil, fatty acid, palm fatty acid, washing soap, waste
tin cutting scrap, waste
Refined Palm Oil in their factory. Refined Palm Oil
is exempted from payment of duty. In the manufacture of refined palm
oil Fatty Acid emerges
manufactured by first splitting the vegetable oil (such as
crude palm kernel oil) to get fatty acid, which is, thereafter subjected
to plain/fractional distillation ... Acid is distilled out, which is, thereafter
subjected to esterification and hydrogenation to get fatty alcohol of
carbon chain length. Crude palm kernel oil inherently
SOMESH ARORA
Appellant imported the goods termed as 'mixed acid oil' which were
falling under head-38231900. As against this, the department went ... product was, if not mixed acid oil. In response, the
Chemical Examiner mentioned that the product was palm based vegetable
oil. Accordingly, the department sought
basic
customs duty from 40% to 54% in respect of RBD Palm Olien Edible
Grade3 classifiable under CTH 1511 9090 through three Bills of Entry ... appellant is engaged in the manufacture of different types
of edible oils, acid oil, soya gum, deo distillates etc. The appellant had
imported the goods
that the appellant is
manufacturer of Edible Refined Oils falling under Chapter 15 and
Fatty Acids under Chapter Heading 3823 of the Central Excise
Tariff ... Alleging that they were clearing RBD Palm
Stearin at 'Nil' rate of duty by wrongly claiming exemption under
Notification No. 3/2006
this Tribunal has taken a view that recovered oil and tank sledge
emerging during refining oil is not liable to central excise duty ... spent earth arising as residue in process of refining crude palm
oil was considered in Jaimini edibles and facts India Pvt ltd and decided
The Commissioner Of Customs vs M/S.Shahnaz Commodities ... on 1 August, 2023
Author: R
Sangeeta Tiwari And Anr vs State Of Chhattisgarh on 18 January, 2023
Author: Sanjay K
