Notes:

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading No. 02.09;

(b) Cocoa butter, fat or oil (heading No. 18.04);

(c) Edible preparations containing by weight more than 15 per cent of the products of
 heading No. 04.05 (generally Chapter 21);

(d) Greaves (heading No. 23.01) or residues of Heading Nos. 23.04 to 23.06;

(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 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.

SUB-HEADING NOTE

1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes 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 than 2% by weight.

^old[1. For 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 than 2% by weight. ]

SUPPLEMENTARY NOTES

1. In this chapter, "edible grade", in respect of a good (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 oil 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).