Supreme Court Dismisses Revenue's Appeals in Coconut Oil Classification Dispute — Holds Pure Coconut Oil in Small Packings Classifiable as Hair Oil Under Heading 3305. The Court applied Section Note 2 and Chapter Note 3 of the Central Excise Tariff Act, 1985, ruling that packaging for retail sale as hair oil overrides classification as edible oil under Heading 1513.
13 Dec 2024The case involved appeals by the Revenue (Commissioner of Central Excise) against M/s. Madhan Agro Industries (India) Private Ltd. concerning the clas...





