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15% - - 29. 15 edible oils falling under headings 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15 85% - - 30. 15 all goods , having a free fatty acid (ffa) content of 20 per cent. or more and falling under headings 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 30% - - 31. 15 refined vegetable
oils of edible grade, in loose or bulk form 85% - - 32. 15 vegetable oils of edible grade, in loose or bulk form other than those specified against s. no.31 above, imported for the manufacture of oil commonly known as "vanaspati" or for refining explanation....
http://www.elcina.com/documents/custnot21-2002.pdf