Import of palm oil/Palmolein in refined/crude forms – regarding

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....garding.  I am directed to say that doubts have been expressed regarding classification of palm oil/palmolein imported in refined or crude forms.    2. This matter was also discussed in the Conference of Chief Commissioners held at Mumbai on 21st and 22nd August, 2003, minutes of which have been issued vide F.No. 401/86/2003-CUS-III dated 4th September, 2003.   3.....

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....nce of carotenoids. The carotenoids are destroyed during bleaching and distillation when the oil is refined.  5. With effect from 1st August, 2003, for the purposes of duty assessment, crude palm oil and its fractions (which includes palmolein) have been given a more specific definition vide Notification No.120/2003-Cus dated 1.8.2003 (which amends Notification No.21/2002-Cus. Dated 1....

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....ub-heading 15119010 of the Customs Tariff.  9. If any grade of palm oil/palmolein cannot be categorized as crude  palm oil/palmolein or as RBD palm oil/palmolein as per specifications mentioned above, it will fall under the residuary category of 'other-other', under sub-heading 15119090.    10. The next issue is regarding assessment of imports which have taken p....

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....e, the matter will have to be examined as to whether provisions of section 28A of the Customs Act, 1962, can be invoked in this case or not based on the general practice of assessment in the past.  For this,  a report is being sought separately from the Commissioners.  12. In respect of warehoused goods which are cleared for home consumption after 1.8.2003 (even though impor....