Classification of chilled hydrogenated vegetable oil: texturisation does not change chemical character and preserves money credit eligibility. The Board concluded that controlled chilling (texturisation) of hydrogenated vegetable oil alters only physical/crystalline structure and not chemical composition; accordingly chilled hydrogenated vegetable oil remains classifiable as edible vegetable oil and retains eligibility for the Money Credit Scheme, and disputes or assessments on this point should be settled in line with this clarification.