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TMI BlogHydrogenated vegetable oil chilled after hydrogenation eligible for Money Credit SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... enue) Central Board of Excise Customs, New Delhi Subject : Classification of hydrogenated vegetable oil after chilling and applicability of Money Credit Scheme to Vegetable Oil (Vanaspati) - Clarification - Regarding. I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to "further preparations", as it results ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us other processes which achieve texturization. 3. The matter has been carefully examined by the Board in consultation with the Chief Chemist, CRCL, New Delhi who has opined that texturization of hydrogenated vegetable oil can be achieved by various processes and texturization does not alter the chemical composition of the product. He has concluded that Hydrogenated vegetable oils fall under hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts of this heading are "margarine" and other edible mixtures 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 15.16 for example, imitation lard, liquid margarine and shortenings (produced from texturised oils or fats). Therefore, it would seem that the products of the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitle the availability of money credit. It is also observed that the product before chilling should fall under sub-heading No. 1504.00, and since minor oils have been used in the manufacture of a product falling under sub-heading No. 1504.00, even on technical considerations the benefit of money credit cannot be disallowed. 6. In view of the above it is clarified that hydrogenated vegetable oi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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