Manufacture of vegetable and animal oils and fats
This class excludes:
– rendering and refining of lard and other edible animal fats, see 1010
– wet corn milling, see 1062
– production of essential oils, see 2029
– treatment of oil and fats by chemical processes, see 2029

This is covered under the division of 104 and grouping of 1040 and has several codes (refer below)

10401                  Manufacture of hydrogenated oil and vanaspati ghee
10402                 Manufacture of vegetable oils and fats excluding corn oil
10403                 Manufacture of edible animal oils and fats
10404                 Manufacture of fish oil
10405                 Manufacture of non-edible animal oil and fats
10406                Manufacture of oil cakes & meals incl. residual products, e.g. Oleostearin,Palmstearin
10407                 Manufacture of non-defatted flour or meals of oilseeds, oilnuts or kernels
10409                 Manufacture of other vegetable oil, animal oil, and fats n.e.c