13 May 2008
Wether Refinerment of edible Vegetable oil amounts Manufacture. can we say that it does amount to manufacture on the grounds that there is no chapter notes or section notes which specifies that refining of edible vegetable oil amounts to maufacture
20 July 2011
6. In relation to refined edible vegetable oils falling under headings 1507 to 1515, the process of refining, that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'. SUB-HEADING NOTE For the purposes of sub-headings 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 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)
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