The SC held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres...

The SC held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres as 'edible oil', is classifiable under Heading 1513 'Coconut (Copra) oil, etc.' in Section III-Chapter 15, and not under Heading 3305 'Preparations for use on the hair' in Section VI-Chapter 33 of the Central Excise Tariff Act, 1985, unless the packaging satisfies all requirements of Chapter Note 3 in Chapter 33 read with Explanatory Notes under corresponding Chapter Note 3 of the Harmonized System of Nomenclature, whereupon it would be classifiable as 'hair oil' under Heading 3305. The appeals were dismissed. .....

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