https://www.taxtmi.com/circulars?id=1332 Imported vegetable oils qualify for the concessional rate only where they are shown not to meet PFA edible-grade standards and are actually used for industrial purposes. Customs should test samples; if nonconforming, permit provisional assessment at the concessional rate subject to a bond covering the differential duty and appropriate security; require production of an end-use certificate from the competent Central Excise authority within the prescribed period to discharge the bond and release security; otherwise initiate recovery and take action for misdeclaration where oil meets edible standards. en-us Fri, 13 Jul 2001 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1332 Imported vegetable oils qualify for the concessional rate only where they are shown not to meet PFA edible-grade standards and are actually used for industrial purposes. Customs should test samples; if nonconforming, permit provisional assessment at the concessional rate subject to a bond covering the differential duty and appropriate security; require production of an end-use certificate from the competent Central Excise authority within the prescribed period to discharge the bond and release security; otherwise initiate recovery and take action for misdeclaration where oil meets edible standards. Circulars Customs Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1332