The SC held that pure coconut oil, packaged and sold in small ...

Pure coconut oil sold as edible oil classified under 'Coconut (Copra) oil' category, not 'hair oil' preparations.

December 20, 2024

Case Laws Central Excise SC

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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The SC held that pure coconut oil, packaged and sold in small ...

Pure coconut oil sold as edible oil classified under 'Coconut (Copra) oil' category, not 'hair oil' preparations.

December 20, 2024

Case Laws Central Excise SC

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