This Standard is applicable to oils and fats having a melting point below 45 oC, owing to the peculiarities of the action of pancreatic lipase.
It is not applicable unreservedly to oils and fats containing substantial amounts of: fatty acids with 12 or fewer carbon atoms (coconut and palmkernel oils, butterfat), or highly unsaturated fatty acids (with more than four double bounds) containing 20 or more carbon atoms (fish and marine animals oils), or fatty acids containing oxygenated groups, other than the acid group.