distinction as to "Edible Oil" or "Non-edible Oil". The submission was that phrase "Non-edible ... goods (Other than Edible Oils) while Entry No. 34 talks of Crude Palm Oil and its fractions of Edible Grade. Thus, the submission went : that
included the goods imported by
the petitioner, being Palm Kernel Oil [Edible Grade] which falls under
item 33A, Chapter Heading No. 1513 in respect ... Central
Government in public interest has exempted the crude and edible oil
(edible grade) of Crude Palm Kernel Oil from customs duty by virtue
five grades i.e. (1) Refined Grade (2) Semi-refined grade (3) Degummed grade (4) Raw Grade-1 and (5) Raw Grade-2. According ... following grades :-
(a) Refined grade,
(b) Semi-refined grade,
(c) Degummed grade,
(d) Raw grade 1, and
(e) Raw grade 2.
3.1.1 Refined grade
imported by the
petitioners is not "edible oil" but it is
"edible grade" and to make it edible oil,
it would ... there are three grades of Rice
Bran Oil, namely, Refined Grade,
Raw Grade-1 and Raw Grade-2. The
Refined Grade of Rice Bran
Sweekar', etc. by refining crude
edible oils including crude palm oil (edible grade). One of such
units of the Petitioner is located at Survey ... goods 'Vegetable
oil of edible goods'. In the subject case the goods are not of
edible grade as the acid value is more
purchase of 5,000 MT
+/- 2% "Cottonseed Oil of Edible Grade" (fit for human
consumption after further refining) on high seas sale basis ... treatment to make it edible, because other tested parameters already
are in the range of refined cottonseed oil of edible grade
arise as to the exact scope of terms
other than edible oils and edible grade which are
not defined in the said notification ... edible oils, it is the end use which was finally
stressed. The definition of edible oil in "Pulses,
Edible Oilseeds and Edible Oils (Storage
30II(A) claiming the crude palm oil to be of
edible grade. Since the eligibility of the Notification was in
dispute and the imported goods ... Industries Pvt. Ltd., Singapore for import of crude palm
oil of edible grade in bulk and the supplier had supplied
9749.856 metric tons of crude
30II(A) claiming the crude palm oil to be of
edible grade. Since the eligibility of the Notification was in
dispute and the imported goods ... Industries Pvt. Ltd., Singapore for import of crude palm
oil of edible grade in bulk and the supplier had supplied
9749.856 metric tons of crude
arise as to the exact
scope of terms other than edible oils and edible grade
which are not defined in the said notification ... edible
oils, it is the end use which was finally stressed. The
definition of edible oil in "Pulses, Edible Oilseeds and
Edible Oils (Storage
