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4th February, 2005
Notification No.7/2005-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments
in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated
the 1
st
March, 2002, namely:-
In the said notification, in the Table, for S.No.34 and the entries relating thereto, the following S.No. and entries shall be
substituted, namely:-
(1)(2)(3) (4)(5)(6)
'34.1511
The following goods, namely:-
(A) Crude palm oil of edible grade, having an
acid value of 4 or more and total carotenoid (as beta carotene)
in the range of 250 mg/kg. to 2500mg/kg., in loose or bulk form for manufacture
of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats;
65%-5
(B) Crude palmolein, of edible grade, having an acid
value of 4 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in
loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-
esterified fats;
65%-5
(C) Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or
more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk
form
Explanation . - For the purposes of this exemption, "Crude palm oil" means fixed vegetable oils, fluid or
solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or
filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as
gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process,
fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to
be considered as "crude", provided it has undergone no change in colour, odour or taste when compared
with corresponding oil obtained by pressure.
65%--'
F.No.332/19/2004-TRU
V. Sivasubramanian
Deputy Secretary to the Government of India
Note:- The principal notification No.21/2002-Customs dated the dated the 1
st
March, 2002, was published in the Gazette of
India, Extraordinary, vide G.S.R.118 (E), dated the 1
st
March, 2002and was last amended by notification No.119/2004-
Customs, dated the 31
st
December, 2004 [G.S.R. 848 (E), dated the 31
st
December, 2004].
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