https://www.taxtmi.com/circulars?id=1201 Classification of vegetable oils as 'in loose or bulk form' must be made case-by-case. A key test is whether the imported packing is of a size that permits retail sale in that packing; if it is, the oil generally does not qualify for concessional treatment. Conversely, oils in packing not intended for direct retail sale or which are to be repackaged/refilled by the importer before sale will normally be regarded as in loose or bulk form. Schedule III to the Packaged Commodities Rules may inform the assessment. en-us Wed, 23 Feb 2000 00:00:00 +0530 Mon, 28 Jul 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1201 Classification of vegetable oils as 'in loose or bulk form' must be made case-by-case. A key test is whether the imported packing is of a size that permits retail sale in that packing; if it is, the oil generally does not qualify for concessional treatment. Conversely, oils in packing not intended for direct retail sale or which are to be repackaged/refilled by the importer before sale will normally be regarded as in loose or bulk form. Schedule III to the Packaged Commodities Rules may inform the assessment. Circulars Customs Wed, 23 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1201