Classification of Plan Stearin. - Reg

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....ised as to whether palm stearine is classifiable under CTH 15.11 or 38.23 of the Customs Tariff. It has been reported that palm stearine, which is a fraction of palm oil, is being classified under heading 15.11 of the Customs Tariff at some ports and under 38.23 at others. 2. Heading 15.11 covers palm oil and its fractions, whether or not refined, but not chemically modified. According to HSN Ex....

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....r alia, commercial stearic acid (stearin) which is a white solid material with a characteristic odour. It is relatively hard and rather brittle and is usually marketed in the form of beads, flakes or powder. It is also marketed in liquid form when transported hot in isothermal tanks. 4. The matter was referred to CRCL for opinion. CRCL has advised that heading 15.11 covers palm oil and its fract....

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....acids are used in plastics, fibres, soaps, surfactants etc. These are composed of mixtures of fatty acids and are by no means pure or even fairly pure. Hence, they are classifiable under heading 38.23. The fatty acids having specified minimum purity levels are classified under Chapter 29. 5. CRCL has further advised that `palm stearine' falling under heading 15.11 is basically triglyceride (Este....