Wether Refinerment of Vegetable oil amounts Manufacture

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MANI PAUL ANDRA (Querist)
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13 May 2008 Wether Refinerment of edible Vegetable oil amounts Manufacture. can we say that it does amount to manufacture on the grounds that there is no chapter notes or section notes which specifies that refining of edible vegetable oil amounts to maufacture

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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13 May 2008 Please let us know the Law with reference to which you are raising this question

MANI PAUL ANDRA

MANI PAUL ANDRA (Querist)
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13 May 2008 CENTRAL EXCISE ACT, 1944.

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U S Sharma

U S Sharma (Expert)
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20 July 2011 6. In relation to refined edible vegetable oils falling under headings 1507 to 1515, the
process of refining, that is to say, any one or more of the processes, namely, treatment of crude
oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'.
SUB-HEADING NOTE
For the purposes of sub-headings 1514 11 and 1514 19, the expression “low erucic acid
rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by
weight.
SUPPLEMENTARY NOTES
1. In this Chapter, “edible grade”, in respect of a goods (i.e. edible oil) specified in
Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality
specified for such goods in that Appendix.
2. In this Chapter, “fixed vegetable oil” means oils which cannot easily be distilled without
decomposition, which are not volatile and which cannot be carried off by superheated steam
(which decomposes and saponifies them)

http://www.cbec.gov.in/excise/cx-tariff0910/chap15.pdf