otherwise specified the terms u201c fat u201d or u201c oil u201d refer to edible fatty substances in a general sense including natural or synthetic fats and oils consisting essentially of triglycerides such as for example soybean oil corn oil cottonseed oil sunflower oil palm oil coconut oil canola oil fish oil lard and tallow which may have been partially or completely hydrogenated or modified otherwise as well as non toxic fatty materials having properties similar to triglycerides herein referred to as non digestible fats which materials may be partially or fully indigestible reduced calorie fats and edible non digestible fats oils or fat substitutes are also included in the term the term u201c non digestible fat u201d refers to those edible fatty materials that are partially or totally indigestible e g polyol fatty acid polyesters such as olean u2122 by u201c polyol u201d is meant a polyhydric alcohol containing at least 4 preferably from 4 to 11 hydroxyl groups polyols include sugars i e monosaccharides disaccharides and trisaccharides sugar alcohols other sugar derivatives i e alkyl glucosides polyglycerols such as diglycerol and triglycerol pentaerythritol sugar ethers such as sorbitan and polyvinyl alcohols specific examples of suitable sugars sugar alcohols and sugar derivatives include xylose arabinose ribose xylitol erythritol glucose methyl glucoside mannose galactose.