CUS NTF NO. 89/2000 DATE 12/06/2000

To exempt the vegetable oil (other than coconut oil palm oil and its fractions) if imported either by refiners or manufacturers of vanaspati; and crude palm oil and its fractions from the levy of SAD
In exercise of the powers conferred by sub-section (1) of section 3A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/2000-Customs, dated the 1st March, 2000, namely:-

In the said notification, in the Table, against serial No.3, in column (3) for the entry the following shall be substituted, namely: -

a. "Vegetable Oil of edible grade imported for manufacturing as under: -

b. Vegetable Oil (other than coconut oil, palm oil and its fractions) of edible grade imported for the manufacture of vegetable oil commonly known as "Vanaspati" or for refining;

Explanation. - The expression "vegetable oil" means-

1. in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and
   
2. in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%,
   

Crude palm oil and its fractions, of edible grade, with free fatty Acid content of at least 2%, imported for the manufacture of hydrogenated vegetable oil commonly known as "Vanaspati" by a manufacturer having captive hydrogen generation facility.".

(Prashant Kumar Sinha)
Under Secretary to the Government of India

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