CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;ANIMAL OR VEGETABLE WAXES NOTES1. 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 fractions, 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.
5. In relation to the products ofheading 1507 or 1508 or 1509 or 1510or 151 1or 1512 or 1513 or 1514 or 1515 or 1518; or sub-heading 1516 20 or 151790; or tariff item 1517 1010 or 1517 1021 or 1517 1029, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'.
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-HEADINGNOTE
Forthe purposes of sub-headings 151411 and 151419, 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 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 superheated steam (which decomposes and saponifies them).
| Tariff Item | Description of goods | Units | Rate of duty |
| (1) | (2) | (3) | (4) |
| 15010000 | -- PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503 | kg. | Nil |
| 1502 | FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503 | ||
| 1502 00 | - Fats of Bovine animals, Sheep or Goats, other than those of heading 1503: | ||
| 1502 00 10 | --- Mutton tallow | kg. | Nil |
| 1502 00 20 | --- Fats, unrendered (excluding mutton tallow) | kg. | Nil |
| 1502 00 30 | --- Rendered or solvent extraction fats | kg. | Nil |
| 1502 00 90 | -- Other | kg. | Nil |
| 1503 00 00 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | kg. | Nil |
| 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. | Nil |
| -- Other: | |||
| 1504 10 91 | ---- Squid liver oil | kg. | Nil |
| 1504 10 99 | --- Other | kg. | Nil |
| 1504 20 | - Fats and oils and their fractions offish, other than liver oils: | ||
| 1504 20 10 | -- Fish body oil | kg. | Nil |
| 1504 20 20 | -- Fish lipid oil | kg. | Nil |
| 1504 20 30 | -- Sperm oil | kg. | Nil |
| 1504 20 90 | -- Other | kg. | Nil |
| 1504 30 00 | - Fats and oils and their fractions, of marine mammals | kg. | Nil |
| 1505 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) | ||
| 1505 00 | - Wool grease and fatty substances derived therefrom (including lanolin): | ||
| 1505 00 10 | -- Wool alcohol (including lanolin alcohol) | kg. | Nil |
| 1505 00 20 | -- Wool grease, crude | kg. | Nil |
| 1505 00 90 | -- Other | kg. | Nil |
| 1506 | OTHER ANIMAL FATS 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: | ||
| 1506 00 10 | --- Neats Foot oil and fats from bone or waste | kg. | Nil |
| 1506 00 90 | -- Other | kg. | Nil |
| 1507 | SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | ||
| 1507 10 00 | - Crude oil, whether or not degummed | kg. | 8% |
| 1507 90 | - Other: | ||
| 1507 90 10 | --- Edible grade | kg. | 8% |
| 1507 90 90 | -- Other | kg. | 8% |
| 1508 | GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | ||
| 1508 10 00 | - Crude oil | kg. | 8% |
| 1508 90 | - Other: | ||
| 1508 90 10 | -- Deodorized (Salad Oil) | kg. | 8% |
| -- Other: | |||
| 1508 90 91 | ---- Edible grade | kg. | 8% |
| 1508 90 99 | --- Other | kg. | 8% |
| 1509 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | ||
| 1509 10 00 | Virgin | kg. | 8% |
| 1509 90 | - Other: | ||
| 1509 90 10 | -- -Edible grade | kg. | 8% |
| 1509 90 90 | -- -Other | kg. | 8% |
| 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 | ||
| 1510 00 | - 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: | ||
| 1510 00 10 | --- Crude oil | Kg. | 8% |
| -- Other: | |||
| 1510 00 91 | ---- Edible grade | Kg. | 8% |
| 1510 00 99 | --- Other | Kg. | 8% |
| 1511 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | ||
| 1511 10 00 | - Crude oil | kg. | 8% |
| 1511 90 | - Other: | ||
| 1511 90 10 | -- Refined bleached deodorised palm oil | kg. | 8% |
| 1511 90 20 | --- Refined bleached deodorised palmolein | kg. | 8% |
| 1511 90 90 | -- Other | kg. | 8% |
| 1512 | SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED - Sunflower seed or safflower oil and fractions thereof: | ||
| 1512 11 | -- Crude oil: | ||
| 1512 11 10 | -- --Sunflower seed oil | kg. | 8% |
| 1512 11 20 | --- Safflower seed oil (kardi seed oil) | kg. | 8% |
| 1512 19 | - -Other: | ||
| 1512 19 10 | --- Sunflower oil, edible grade | kg. | 8% |
| 1512 19 20 | Sunflower oil, non-edible grade (other than crude oil) | kg. | 8% |
| 1512 19 30 | -- -Saffola oil, edible grade | kg. | 8% |
| 1512 19 40 | --- Saffola oil, non-edible grade | kg. | 8% |
| 1512 19 90 | -- --Other | kg. | 8% |
| - Cotton-seed oil and its fractions: | |||
| 1512 21 00 | -- Crude oil, whether or not gossypol has been removed | kg. | 8% |
| 1512 29 | - -Other: | ||
| 1512 29 10 | --- Edible grade | kg. | 8% |
| 1512 29 90 | -- --Other | kg. | 8% |
| 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. | 8% |
| 1513 19 00 | - -Other | kg. | 8% |
| - Palm kernel or babassu oil and fractions thereof: | |||
| 1513 21 | - -Crude Oil: | ||
| 1513 21 10 | -- --Palm kernel oil | kg. | 8% |
| 1513 21 20 | --- Babassu oil | kg. | 8% |
| 1513 29 | - -Other: | ||
| 1513 29 10 | --- Palm kernel oil and its fractions | kg. | 8% |
| 1513 29 20 | --- Babassu oil and its fractions edible grade | kg. | 8% |
| 1513 29 30 | --- Babassu oil and its fractions, other than edible grade | kg. | 8% |
| 1513 29 90 | -- -Other | kg. | 8% |
| 1514 | RAPE, COLZA OR MUSTARD OIL AND | ||
| THEIR FRACTIONS, 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. | 8% |
| 1514 11 20 | --- Rape oil | kg. | 8% |
| 1514 11 90 | -- --Other | kg. | 8% |
| 1514 19 | - Other: | ||
| 1514 19 10 | --- Refined colza oil of edible grade | kg. | 8% |
| 1514 19 20 | --- Refined rapeseed oil of edible grade | kg. | 8% |
| 1514 19 90 | -- Other | kg. | 8% |
| - Other: | |||
| 1514 91 | -- Crude oil: | ||
| 1514 91 10 | --- Colza oil | kg. | 8% |
| 1514 91 20 | --- Mustard oil | kg. | 8% |
| 1514 91 90 | --- Rapeseed oil | kg. | 8% |
| 1514 99 | -- Other: | ||
| 1514 99 10 | --- Refined colza oil of edible grade | kg. | 8% |
| 1514 99 20 | --- Refined mustard oil of edible grade | kg. | 8% |
| 1514 99 30 | --- Refined rapeseed oil of edible grade | kg. | 8% |
| 1514 99 90 | -- --Other | kg. | 8% |
| 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. | 8% |
| 1515 19 | -- Other: | ||
| 1515 19 10 | --- Edible grade | kg. | 8% |
| 1515 19 90 | -- Other | kg. | 8% |
| - Maize (Corn) oil and its fractions: | |||
| 1515 21 00 | -- -Crude oil | kg. | 8% |
| 1515 29 | - Other: | ||
| 1515 29 10 | -- -Edible grade | kg. | 8% |
| 1515 29 90 | -- -Other | kg. | 8% |
| 1515 30 | - Castor oil and its fractions: | ||
| 1515 30 10 | -- -Edible grade | kg. | 8% |
| 1515 30 90 | -- Other | kg. | 8% |
| 1515 40 00 | - Tung oil and its fractions | kg. | 8% |
| 1515 50 | Seasame oil and its fractions: | ||
| 1515 50 10 | --- Crude oil | kg. | 8% |
| -- -Other: | |||
| 1515 50 91 | ---- Edible grade | kg. | 8% |
| 1515 50 99 | --- Other | kg. | 8% |
| 1515 90 | - Other: | ||
| 1515 90 10 | -- Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil | kg. | 8% |
| 1515 90 20 | -- 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. | 8% |
| 1515 90 30 | -- --Fixed vegetable oils, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil | kg. | 8% |
| 1515 90 40 | --- Fixed vegetable oils of edible grade namely the following: mango-kernel oil, mahua oil, rice bran oil | kg. | 8% |
| -- Other: | |||
| 1515 9091 | -- Edible grade | kg. | 8% |
| 1515 9099 | -- Other | kg. | 8% |
| 1516 | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED | ||
| 1516 10 00 | - Animal fats and oils and their fractions | kg. | Nil |
| 1516 20 | - Vegetable fats and oils and their fractions: | ||
| -- Cotton Seed oil: | |||
| 1516 20 11 | -- Edible grade | kg. | 8% |
| 1516 20 19 | --- -Other | kg. | 8% |
| --- Groundnut oil: | |||
| 1516 20 21 | ---- Edible grade | kg. | 8% |
| 1516 20 29 | --- Other | kg. | 8% |
| --- Hydrogenated castor oil (opal-wax): | |||
| 1516 20 31 | ---- Edible grade | kg. | 8% |
| 1516 20 39 | --- -Other | kg. | 8% |
| -- Other: | |||
| 1516 20 91 | ---- Edible grade | kg. | 8% |
| 1516 20 99 | --- -Other | kg. | 8% |
| 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. | 8% |
| -- -Of vegetable origin: | |||
| 1517 10 21 | ---- Edible grade | kg. | 8% |
| 1517 10 22 | ---- Linoxyn | kg. | 16% |
| 1517 10 29 | --- Other | kg. | 8% |
| 1517 90 | - Other: | ||
| 1517 90 10 | -- --Sal fat (processed or refined) | kg. | 8% |
| 1517 90 20 | --- Peanut butter | kg. | 8% |
| 15179030 | -- Imitation lard of animal origin | kg. | 8% |
| 15179040 | -- Imitation lard of vegetable origin | kg. | 8% |
| 15179090 | -- Other | kg. | 8% |
| 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 | ||
| 1518 00 | - Animal or vegetable fats and oils and their fractions, boiled, oxidized, 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: -- Linseed oil: | ||
| 1518 00 11 | ---- Edible grade | kg. | 8% |
| 1518 00 19 | --- -Other | kg. | 8% |
| -- Castor oil, dehydrated: | |||
| 15180021 | -- Edible grade | kg. | 8% |
| 15180029 | -- Other | kg. | 8% |
| -- Other vegetable oil and its fats: | |||
| 1518 00 31 | ---- Edible grade | kg. | 8% |
| 1518 00 39 | -- Other | kg. | 8% |
| 1518 00 40 | -- Other | kg. | 8% |
| 1520 00 00 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | kg. | 16% |
| 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 | kg. | 16% |
| vegetables | |||
| 1521 10 19 | --- Other | kg. | 16% |
| 1521 10 90 | -- Other | kg. | 16% |
| 1521 90 | - Other: | ||
| 1521 90 10 | -- Beewax whether or not coloured | kg. | 16% |
| 1521 90 20 | --- Shellac wax whether or not coloured | kg. | 16% |
| 1521 90 90 | -- Other | kg. | 16% |
| 1522 | DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | ||
| 1522 00 | - Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes: | ||
| 1522 00 10 | -- --Degras | kg. | 16% |
| 1522 00 20 | --- Soap stocks | kg. | 16% |
| 1522 00 90 | -- --Other | kg. | 16% |
For effective rates of Cess on the specified goods of this Chapter - please see Appendix IV.