Vegetable Oil --- ‘in loose or bulk form’ – defined

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....rm' - defined It is directed to refer to the subject mentioned above and to say that doubts have been expressed in regard to the scope of the term "vegetable oils (Other than coconut oil, RBD Palm Oil, RBD Palm kernel oil and Palm stearin) of edible grade, in loose or bulk form" used in notification No.20/99-Cus., dated 28.2.99. This notification, inter alia, prescribes (at Sl.No.11) a concessi....

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....t guidelines can be laid down with reference to the quantity of liquid which, will meet the criterion of the term' bulk from' used in the notification. It may be stated that the threshold will vary from case to case or commodity to commodity. As for instance, the CEGAT, while examining the import of essential oil in bulk form under the ITC, (Order No. 62/98 dated 23.3.98) has observed that 9kgs of....

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....on of the term 'in loose or bulk form". At any rate, the decision whether the goods imported are in 'loose or bulk' form has to be taken after considering the merits of the case. A guiding principle could be whether the packing in which the oils imported is of a size that the oil can be sold in retail in that packing. If it is, a view can be taken that the oil is not eligible to the concessional r....