Chapter 15
(Section III:- Animal or Vegetable fats and oil and thier cleavage products; prepared edible fats; animal or vegetable waxes)

Notes:

1. This Chapter does not cover :
(a) Pig fat or poultry fat;
(b) Cocoa butter, fat and oil (Chapter 18);
(c). Edible preparations of Chapter 21;
(d) Greaves and residues of Chapter 23;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (Chapter 40).

2. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.07.

3. In this Chapter, the expression fixed vegetable oils means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

4. In relation to the products of sub-heading Nos. 1502.00, 1503.00, 1504.00 and 1508.90, labelling or relabelling of containers and repacking from bulk packs to retail pack or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacturer".

( Note 3 inserted vide Finance Bill 2003-2004)