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of <h1>Amendment to Notification No. 22/99-Customs: Concessional Duty on Edible Vegetable Oils for Vanaspati or Refining</h1> The Central Government has amended Notification No. 22/99-Customs concerning the special additional customs duty on edible-grade vegetable oils. Effective from December 30, 1999, the amendment specifies that vegetable oils, excluding coconut oil, under Chapter 15 of the Customs Tariff Act, imported for manufacturing 'vanaspati' or refining, are subject to concessional duty rates. Importers must adhere to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The term 'vegetable oil' includes palm oil with a minimum 2% free fatty acid content or other vegetable oils with at least 0.5% free fatty acid content.
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