Withdrawal of Order under 37B of Central Excise Act, 1944 on classification of Coconut Oil packed in small containers

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..... 2015 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: - Withdrawal of Order under 37B of Central Excise Act, 1944 on classification of Coconut Oil packed in small containers-reg. .....

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..... r use as Hair oil and would not be classifiable under heading no. 3305 . Following judgments are relevant in this regard: - 3.1 In case of Raj Oil Mills Ltd. vs. Commissioner, Central Excise [2014 (314) ELT 541/2013-TIOL-1609 CESTAT], Hon'ble Tribunal held that edible Coconut Oil in retail packing of 200ml or less is classifiable under Chapter 15 covering Animal or Vegetable Fats and .....

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..... order has been dismissed by the Hon'ble Supreme Court on facts only. 4. In view of the judgments of the Hon'ble Courts, the Central Board of Excise Customs withdraws Circular No. 890/10/2009-CX dated June 03, 2009. The issue of classification may be decided by the field taking into consideration the facts of the case read with the judicial pronouncements. 5. Difficulty, .....

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