Vegetable oils of edible grade include vegelable oils fit for human consumption - Eligible to duty exemption under Notif. 11/97-Cus

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..... ade' - in Sr. No. 15 to Not. 11/ 97- Cus - Regarding In terms of Sr. No. 15 to notification No. 11/ 97-Cus dated 1.3.97 vegetable oils (other than coconut oil. RBD palm kernel oil and palm stearin) of edible grade, in loose or bulk form are liable to concessional duty of customs @ 20% adv. Prior to 1.03.97 these oils were liable to concessional duty in terms of notification No. 8/95-Cus dated 2 .....

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..... that the term 'vegetable oils of edible grade' will cover vegetable oils which are fit for human consumption after further processing. The benefit of duty exemption is admissible so long as the oils imported is used for edible purposes, even after refining. Pending cases of assessment may be finalised on the basis of above clarification. Sd /- (V.K. Singh) Sr. Technical Officer (TU)
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