[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
1st August, 2003
Notification No. 120/2003-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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely:-
In the said notification, in the Table,
(A) against S.No.34, for the entry in column (3), the following entry shall be substituted, namely:-
‘Crude palm oil and its fractions, of edible grade, having an acid value of 2%, or more and total carotenoid (as beta carotene) in the range of 500-2500mg/kg, in loose or bulk form.
Explanation.- For the purposes of this exemption, “Crude palm oil and its fractions” 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 adsorption 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’;
(B) against S.No.434, for the entry in column (2), the entry “1511 90” shall be substituted.
Under Secretary to the Government of India
Note:- The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002and was last amended by notification No118/2003-Customs, dated the 29th July, 2003 [G.S.R. 611 (E), dated the 29th July, 2003].