CHAPTER 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes NOTES
1. This Chapter does not cover:
(a) pig fat or poultry fat of heading 0209;
(b) cocoa butter, fat or oil (heading 1804);
(c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
(d) greaves (heading 2301) or residues of headings 2304 to 2306;
(e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their tractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
SUB-HEADING NOTEFor the purpose 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 man 2% by weight.
SUPPLEMENTARY NOTES1. 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 super-heated steam (which decomposes and saponifies them).
| Tariff Item | Description of goods | Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 1501 00 00 | PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209OR 1503 | kg. | 30% | - |
| 1502 | FATS OF BOVINI; ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1 503 | |||
| 1502 00 | - Fats of Bovine animals, Sheep or Goats, other than those of heading 1563: | |||
| 150200 10 | -- Mutton tallow | kg. | 15% | - |
| 15020020 | -- Fats, unrendered (excluding mutton tallow) | kg. | 15% | - |
| 15020030 | -- Rendered or solvent extraction fats | kg. | 15% | - |
| 1502 00 90 | -- Other | kg. | 15% | - |
| 1503 00 00 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW On., NOT EMULSIFIEDOK MIXED OR OTHERWISE PREPARED | kg. | 30% | |
| 1504 | FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 1504 10 | - Fish liver oils and their fractions: | |||
| 1504 10 10 | -- Cod liver oil | kg. | 30% | - |
| -- Other: | ||||
| 15041091 | ---- Squid liver oil | kg. | 30% | - |
| 1504 10 99 | --- Other | kg. | 30% | - |
| 150420 | - Fats and oils and their fractions of fish, other than liver oils: | |||
| 15042010 | -- Fish body oil | kg. | 30% | - |
| 1504 20 20 | -- Fish lipid oil | kg. | 30% | - |
| 15042030 | -- Sperm oil | kg. | 30% | - |
| 15042090 | -- Other | kg. | 30% | - |
| 15043000 | - Fats and oils and their fractions, of marine mammals | kg. | 30% | - |
| 1505 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) | |||
| 150500 | - Wool grease and fatty substances derived therefrom (including lanolin): | |||
| 15050010 | -- Wool alcohol (including lanolin alcohol) | kg. | 30% | - |
| 15050020 | -- Wool grease, crude | kg. | 30% | - |
| 15050090 | -- Other | kg. | 30% | - |
| 1506 | OTHER ANIMAL PATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 1506 00 | - Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | |||
| 150600 10 | -- Neats Foot oil and fats from bone or waste | kg. | 30% | - |
| 15060090 | -- Other | kg. | 30% | - |
| 1507 | - SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 1507 1000 | - Crude oil, whether or not degummed | kg. | 45% | 35% |
| 150790 | - Other: | |||
| 150790 10 | -- Edible grade | kg. | 45% | 35% |
| 1 507 90 90 | -- Other | kg. | 45% | 35% |
| 1508 | GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 1508 1000 | - Crude oil | kg. | 100% | 90% |
| 150890 | - Other: | |||
| 15089010 | -- Deodorized (Salad Oil) | kg. | 100% | 90% |
| -- Other: | ||||
| 15089091 | --- Edible grade | kg | 100% | 90% |
| 1 508 90 99 | -- - Other | kg. | 100% | 90% |
| 1509 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 15091000 | - Virgin | kg. | 45% | 35% |
| 150990 | - Other: | |||
| 150990 10 | -- Edible grade | kg. | 40% | 30% |
| 15099090 | -- Other | kg. | 40% | 30% |
| 1510 | OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 | |||
| 151000 | - Other oils and their fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509: | |||
| 15100010 | --- Crude oil | Kg- | 45% | 35% |
| --- Other: | ||||
| 15100091 | --- Edible grade | Kg. | 45% | 35% |
| 15100099 | --- Other | Kg. | 45% | 35% |
| 1511 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| 1511 1000 | - Crude oil | kg. | 100% | 90% |
| 1511 90 | - Other: | |||
| 1511 90 10 | -- Refined bleached deodorised palm oil | kg. | 100% | 90% |
| 15119020 | -- Refined bleached deodorised palmolein | kg. | 100% | 90% |
| 1511 9090 | -- Other | kg. | 100% | 90% |
| 1512 | SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| - Sunflower seed or sqfflower oil and fractions thereof : | ||||
| 1512 11 | -- Crude oil: | |||
| 1512 11 10 | --- Sunflower seed oil | kg. | 100% | 90% |
| 1512 11 20 | --- Safflower seed oil (kardi need oil) | kg. | .100% | 90% |
| 1512 19 | -- Other: | |||
| J512 19 10 | --- Sunflower oil, edible grade | kg. | 100% | 90% |
| 1512 1920 | -- Sunflower oil, non-edible grade (other than crude oil) | kg. | 100% | 90% |
| 1512 1930 | -- Saffola oil, edible grade | kg. | 100% | 90% |
| 1512 1940 | -- Saffola oil, non-edible grade | kg. | 100% | 90% |
| 1512 1990 | -- Other | kg. | 100% | 90% |
| - Cotton-seed oil and its fractions: | ||||
| 151221 00 | -- Crude oil, whether or not gossypol has | kg. | 100% | 90% |
| been removed | ||||
| 151229 | - Other: | |||
| 15122910 | -- Edible grade | kg. | 100% | 90% |
| 15122990 | -- Other | kg, | 100% | 90% |
| 1513 | COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| - Coconut (copra) oil and its fractions: | ||||
| 1513 11 00 | - Crude oil | kg. | 100% | 90% |
| 1513 1900 | -- Other | kg. | 100% | 90% |
| - Palm kernel or babassu oil and fractions thereof: | ||||
| 151321 | - Crude Oil: | |||
| 151321 10 | --- Palm kernel oil | kg. | 100% | 90% |
| 151321 20 | -- Babassu oil | kg. | 100% | 90% |
| 151329 | - Other: | |||
| 151329 10 | -- Palm kernel oil and its fractions | kg. | 100% | 90% |
| 15132920 | -- Babassu oil and its fractions edible grade | kg. | 100% | 90% |
| 15132930 | -- Babassu oil and its fractions, other than edible grade | kg. | 100% | 90% |
| 15132990 | -- Other | kg. | 100% | 90% |
| 1514 | RAPE, COLZA OR MUSTARD OIL AND ITS FRACTIONS THEREOF, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED Low erucic acid rape or colza oil and its fractions: | |||
| 1514 11 | -- Crude oil: | |||
| 1514 11 10 | -- Colza oil | kg. | 75% | 65% |
| 1514 1120 | -- Rape oil | kg. | 75% | 65% |
| 1514 11 90 | -- Other | kg. | 75% | 65% |
| 1514 19 | -- Other: | |||
| 1514 1910 | -- Refined colza oil of edible grade | kg. | 75% | 65% |
| 1514 1920 | -- Refined rapeseed oil of edible grade | kg. | 75% | 65% |
| 1514 1990 | -- Other | kg. | 75% | 65% |
| - Other: | ||||
| 151491 | - Crude oil: | |||
| 151491 10 | -- Colza oil | kg. | 75% | 65% |
| 151491 20 | -- Mustard oil | kg. | 75% | 65% |
| 151491 90 | -- Rapeseed oil | kg. - | 75% | 65% |
| 151499 | - Other: | |||
| 151499 10 | --- Refined colza oil of edible grade | kg. | 75% | 65% |
| 15149920 | -- Refined mustard oil of edible grade | kg. | 75% | 65% |
| 15149930 | -- Refined rapeseed oil of edible grade | kg. | 75% | 65% |
| 15149990 | -- Other | kg. | 75% | 65% |
| 1515 | OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | |||
| - Linseed oil and its fractions : | ||||
| 1515 11 00 | -- Crude oil | kg. | 100% | 90% |
| 1515 19 | -- Other: | |||
| 1515 19 10 | -- Edible grade | kg. | 100% | 90%- |
| 1515 1990 | -- Other | kg. | 100% | 90% |
| - Maize (Corn) oil and its fractions: | ||||
| 151521 00 | -- Crude oil | kg. | 100% | 90% |
| 151529 | -- Other: | |||
| 15152910 | -- Edible grade | kg. | 100% | 90% |
| 15152990 | -- Other | kg, | 100% | 90% |
| 1515 30 | - Castor oil and its fractions: | |||
| 151530 10 | -- Edible grade | kg. | 100% | 90% |
| 15153090 | -- Other | kg. | 100% | 90% |
| 15154000 | - Tung oil and its fractions | kg. | 100% | 90% |
| 151550 | - Seasame oil and its fractions: | |||
| 151550 10 | -- Crude oil | kg. | 100% | 90% |
| -- Other: | ||||
| 15155091 | --- Edible grade | kg. | 100% | 90% |
| 15155099 | -- - Other | kg. | 100% | 90% |
| 151590 | - Other: | |||
| 151590 10 | -- Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil | kg. | 100% | 90% |
| 15159020 | -- Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil | kg. | 100% | 90% |
| 15159030 | -- Fixed vegetable oils, namely the following : cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil | kg. | 100% | 90% |
| 15159040 | -- Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil | kg. | 100% | 90% |
| -- Other: | ||||
| 15159091 | -- Edible grade | kg. | 100% | 90% |
| 15159099 | -- Other | kg. | 100% | 90% |
| 1516 | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER -ESTERIFIBD, KE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED | |||
| 15161000 | - Animal fats and oils and their fractions | kg. | 30% | - |
| 151620 | - Vegetable fats and oils and their fractions: | |||
| -- Cotton Seed oil : | ||||
| 151620 11 | --- Edible grade | kg. | 30% | - |
| 151620 19 | -- - Other | kg. | 30% | - |
| -- Groundnut oil: | ||||
| 15162021 | --- Edible grade | kg. | 30% | - |
| 15162029 | --- Other | kg. | 30% | - |
| -- tfydrogenated castor oil (opal-wax): | ||||
| 15162031 | -- Edible grade | kg. | 30% | - |
| 15162039 | -- Other | kg. | 30% | - |
| -- Other: | ||||
| 15162091 | -- - Edible grade | kg. | 30% | - |
| 15162099 | -- Other | kg. | 30% | - |
| 1517 | MARGARINE; EDIBLE MIXTURE OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF HEADING 1516 | |||
| 1517 10 | - Margarine, excluding liquid margarine; | |||
| 1517 10 10 | -- Of animal origin | kg. | 30% | - |
| -- Of vegetable origin: | ||||
| 1517 1021 | --- Edible grade | kg. | 30% | - |
| 1517 1022 | -- - Unoxyn | kg. | 30% | - |
| 1517 1029 | -- Other | kg. | 30% | - |
| 151790 | - Other: | |||
| 151790 10 | -- Sal fat (processed or refined) | kg. | 30% | - |
| 15179020 | -- Peanut butter | kg. | 30% | - |
| 15179030 | -- Imitation lard of animal origin | kg. | 30% | - |
| 15179040 | -- Imitation lard of vegetable origin | kg. | 30% | - |
| 15179090 | -- Other | kg. | 30% | - |
| 1518 | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516 ; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED | |||
| 151800 | - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included: | |||
| -- Lin seed oil: | ||||
| 151800 11 | ---- Edible grade | kg. | 30% | - |
| 151800 19 | --- Other | kg. | 30% | - |
| -- Castor oil, dehydrated: | ||||
| 15180021 | ---- Edible grade | kg. | 30% | - |
| 15180029 | .-Other | kg. | 30% | - |
| -- Other Vegetable oil and its fats: | ||||
| 15180031 | ---- Edible grade | kg. | 30% | - |
| 15180039 | ---- Other | kg. | 30% | - |
| 15180040 | -- Other | kg. | 30% | - |
| 1520 00 00 | GLYCEROL, CRUDE; GLVCEROL WATERS AND GLYCEROL LYES | kg. | 30% | - |
| 1521 | VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED | |||
| 1521 10 | - Vegetable Waxes: | |||
| -- Carnauba Waxes: | ||||
| 1521 10 11 | -- - Edible wax for waxing fresh fruits and vegetables | kg. | 30% | - |
| 1521 10 19 | -- Other | kg. | 30% | - |
| 1521 1090 | -- Other | kg. | 30% | - |
| 1521 90 | - Other: | |||
| 1521 90 10 | -- Beewax whether or not coloured | kg. | 30% | - |
| 1521 9020 | -- Shellac wax whether or not coloured | kg. | 30% | - |
| 1521 9090 | -- Other | kg. | 30% | - |
| 1522 | DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | |||
| 152200 | - Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes: | |||
| 152200 10 | -- Degras | kg. | 30% | - |
| 1522 00 20 | -- Soap stocks | kg. | 30% | - |
| 15220090 | -- Other | kg. | 30% | - |