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Notes


Chapter Notes








1. This Chapter does not cover :


(a) Pig fat or poultry fat of heading 0209;


(b) Cocoa butter, fat or oil (heading 1804);


(c) Edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21);


(d) Greaves (heading 2301) or residues of headings 2304 to 2306;


(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 (heading 4002).


2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).


3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.


4. Soap stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.




Sub-Heading Note




For the purpose of sub-heading 1514 11 and 1514 19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.


Supplementary Notes



  1. In this Chapter, "edible grade", in respect of a goods (i.e. edible oil) specified in Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that Appendix.

  2. In this Chapter, "fixed vegetable oil" means oil 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).




Effective Duty on Vegetable Fats and Oils [As Amended till 12/11.07.2014]


Customs duty on both Crude and Edible Oils hiked to 2.5% from Nil by 02/23.01.2013 (DINDEX Code 1964)


Refined Oil Duty hiked to 10% from 7.5% by 02/20.01.2014 (DINDEX Code 4794)


Non Edible for Soap Manufacture, duty cut to 7.5% on all three entries by 05/17.02.2014 (DINDEX Code 4780)



Budget 2014 - Fatty Acids, Palm Stearin and Glycerine: Basic Customs Duty on fatty acids, crude palm stearin, RBD and other palm stearin and specified industrial grade crude oils is being reduced from 7.5% to Nill for manufacture of soaps and celochemicals subject to actual user condition



Basic Customs Duty is also being reduced on crude glycerine from 12.5% to 7.5% in general and from 12.5 to Nill for manufacture of soaps subject to actual user condition.



S.Nos. 51 and 73 of notification No. 12/2012-Customs, dated 17th March, 2012 as amended by notification No. 12/2014-Customs, dated 11th July, 2014 and new S.Nos. 73A 230A of notification No. 12/2014-Customs, dated 11th July, 2014 refer.




See also main jumbo Notification





Other Notes : Year 2010


HS Classification Changes in Year 2007 - Hs code 15154000 and their entries
omitted by Finance act, 2006.


Additional Duty - Nil in sub-heading 1501 to 1506 (Reference-Central Excise
Tariff Schedule sub-heading 150100).


Additional duty on all goods other than "Crude Palm Oil Sterin" in Headings
1507-1515, 1516, 151790 or 1518 - NIL.


Special additional Duty (Spl CVD)  - On Sub Heading 1507 - 1515 Special
additional duty is Nil


Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.


 


Other Notes : Year 2009


HS Classification Changes in Year 2007 - Hs code 15154000 and their entries
omitted by Finance act, 2006.


Additional Duty - Nil in sub-heading 1501 to 1506 (Reference-Central Excise
Tariff Schedule sub-heading 150100).


Additional duty on all goods other than "Crude Palm Oil Sterin" in Headings
1507-1515, 1516, 151790 or 1518 - NIL.


Special additional Duty (Spl CVD)  - On Sub Heading 1507 - 1515 Special
additional duty is Nil


Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.


 


Other Notes : Year 2008


HS Classification Changes in Year 2007 - Hs code 15154000 and their entries
omitted by Finance act, 2006.


Additional Duty - Nil in sub-heading 1501 to 1506 (Reference-Central Excise
Tariff Schedule sub-heading 150100).


Additional duty on Edible Oil in Headings 1507-1515, 1516, 151790 or 1518 -
NIL.


Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.


Other Notes : Year 2007


HS Classification Changes in Year 2007 - Hs code 15154000 and their entries
omitted by Finance act, 2006.


Additional Duty - Nil in sub-heading 1501 to 1506 (Reference-Central Excise
Tariff Schedule sub-heading 150100). Additional duty on Edible Oil in Headings
1507 to 1515, 1516, 151790 or 1518 - NIL.


Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.


Other Notes : Year 2006


 a. Additional duty : Nil in heading 15.01 to 15.06 (Ref. : Central
Excise Tariff Schedule subheading 1501.00).


Additional duty on Edible oil in Headings 15.07 to 15.15, 1516 151790 or 1518
- Nil, (Ref. Sl. No. 9-12 of 03-CE 01.03.2006)


b. Education Cess : EC of 2% on there aggregate of excise and customs duties
under section 91(1) of finance Act 2004 applicable on all goods in this chapter.
Impact of EC included in Additional duty and total duty with EC column ]



 

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