Special Additional Customs Duty on vegetable oils now applies to edible oils for vanaspati manufacture under concessional import rules. The amendment substitutes the Table entry at serial No. 14 to apply Special Additional Customs Duty to edible-grade vegetable oils (other than coconut oil) under Chapter 15 when imported for manufacture of vanaspati or for refining, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; 'vegetable oil' is defined by free fatty acid thresholds: palm oil 2% FFA, other vegetable oils 0.5% FFA.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Additional Customs Duty on vegetable oils now applies to edible oils for vanaspati manufacture under concessional import rules.
The amendment substitutes the Table entry at serial No. 14 to apply Special Additional Customs Duty to edible-grade vegetable oils (other than coconut oil) under Chapter 15 when imported for manufacture of vanaspati or for refining, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; "vegetable oil" is defined by free fatty acid thresholds: palm oil 2% FFA, other vegetable oils 0.5% FFA.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
