Classification of Plan Stearin. - Reg

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.... subject mentioned above and to say that a doubt has been raised 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 frac....

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....covers stearic acid and 3823.12 covers oleic acid.  The HSN Explanatory Notes further say that heading 38.23 includes, inter 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 ....

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....stearic, oleic acid etc., obtained by splitting of natural fats and oils by means of hydrolysis or saponification, and then by crystallisation and separation. Industrial fatty 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 ....