Home » Indian Exim Policy » Custom Duty » Section - 3 : Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes » Chapter 15 : Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15
Notes:

1. This Chapter does not cover:

1. Pig fat or poultry fat of heading No. 02.09;
2. Cocoa butter, fat or oil (heading No. 18.04);
3. Edible preparations containing by weight more than 15 per cent of the products of heading No. 04.05 (generally Chapter 21);
4. Greaves (heading No. 23.01) or residues of Heading Nos. 23.04 to 23.06;
5. Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
6. Factice derived from oils (heading No. 40.02).

2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).

3. Heading No. 15.18 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 No. 15.22.

Heading No.	Sub-heading No.	Description of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
15.01	1501.00	Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03	35%
15.02	1502.00	Fats of bovine animals, sheep or goats, other than those of heading No. 15.03	15%
15.03	1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	35%
15.04		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	35%
	1504.20	- Fats and oils and their fractions, of fish, other than liver oils	35%
	1504.30	- Fats and oils and their fractions, of marine mammals	35%
15.05		Wool grease and fatty substances derived therefrom (including lanolin)
	1505.10	- Wool grease, crude	35%
	1505.90	- Other	35%
15.06	1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	35%
15.07		Soya-bean oil and its fractions, whether or not refined, but not chemically modified
	1507.10	- Crude oil, whether or not degummed	45%	25%
	1507.90	- Other	45%	25%
15.08		Ground-nut oil and its fractions, whether or not refined, but not chemically modified
	1508.10	- Crude oil	100%	25%
	1508.90	- Other	100%	25%
15.09		Olive oil and its fractions, whether or not refined, but not chemically modified
	1509.10	- Virgin	45%	25%
	1509.90	-Other	40%	25%
15.10	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 No. 15.09	45%	25%
15.11		Palm oil and its fractions, whether or not refined, but not chemically modified
	1511.10	- Crude oil	100%	25%
	1511.90	- Other	100%	25%
15.12		Sunflower-seed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified
		- Sunflower-seed or safflower oil and fractions thereof:
	1512.11	-- Crude oil	100%	25%
	1512.19	-- Other	100%	25%
		- Cotton-seed oil and its fractions :
	1512.21	-- Crude oil, whether or not gossypol has been removed	100%	25%
	1512.29	-- Other	100%	25%
15.13		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	-- Crude oil	100%	30%
	1513.19	-- Other	100%	30%
		- Palm kernel or babassu oil and fractions thereof:
	1513.21	-- Crude oil	100%	25%
	1513.29	-- Other	100%	25%
15.14		Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
	1514.10	- Crude oil	75%	25%
	1514.90	-Other	75%	25%
15.15		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	-- Crude oil	100%	25%
	1515.19	--Other	100%	25%
		- Maize (corn) oil and its fractions :
	1515.21	-- Crude oil	100%	25%
	1515.29	--Other	100%	25%
	1515.30	- Castor oil and its fractions	100%	25%
	1515.40	- Tung oil and its fractions	100%	25%
	1515.50	- Sesame oil and its fractions	100%	25%
	1515.60	- Jojoba oil and its fractions	100%	25%
	1515.90	- Other	100%	25%
15.16		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	- Animal fats and oils and their fractions	35%
	1516.20	- Vegetable fats and oils and their fractions	35%
15.17		Margarine; 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 No. 15.16
	1517.10	- Margarine, excluding liquid margarine	35%
	1517.90	- Other	35%
15.18	1518.00	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 No 15.16; 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	35%
15.19		Omitted
15.20	1520.00	Glycerol, crude; glycerol waters and glycerol lyes	35%	.
15.21		Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
	1521.10	- Vegetable waxes	35%
	1521.90	- Other	35%
15.22	1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	35%