Cus Ntf No.140/1999 Date 30th December, 1999

Vegetable Oil of edible grade - No Special Duty of Customs
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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.22/99-Customs, dated the 28th February 1999" namely:-

In the Table to the said notification, against serial No. 14, for the entry in column(2), the following shall be substituted, namely:-

"Vegetable oils (other than coconut oil) of edible grade, falling under Chapter 15 of the First Schedule to the Customs Tariff Act, imported for the manufacture of oil commonly known as "Vanaspati" or for refining, provided the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

Explanation.- The expression "vegetable oil" means-

(a)palm oil with free fatty acid content of at least 2%, or

(b)any other vegetable oil with free fatty acid content of at least 0.5%".

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

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