Tariff classification of coconut oil turns on express heading language and Chapter 33 packaging requirements, not mere small pack size.

Pure coconut oil sold in small packings remains classifiable under Heading 1513 where the tariff expressly covers coconut oil and the packaging does not satisfy Chapter Note 3 of Chapter 33 for cosmetic or toilet preparations. The common parlance test cannot override clear tariff language, and Heading 3305 applies only if the goods are shown by retail presentation, labels, literature, or other indicia to be specially intended for hair-oil use. Mere small pack size, branding, or possible dual use is insufficient. The burden to establish classification under Heading 3305 lies on the Revenue, and on the facts it failed to discharge that burden.

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Issues: Whether pure coconut oil sold in small packings is classifiable as edible oil under Heading 1513 of Section III-Chapter 15 of the First Schedule to the Central Excise Tariff Act, 1985, or as hair oil under Heading 3305 of Section VI-Chapter 33 thereof.

Analysis: The tariff was amended in 2005 to bring the First Schedule into alignment with the Harmonized System of Nomenclature, and Heading 1513 was created specifically for coconut oil and its fractions. Heading 1513 contains no requirement based on pack size, whereas Heading 3305 can apply only when the goods satisfy the conditions in Chapter Note 3 of Chapter 33 and the corresponding HSN explanatory notes. Those notes require not merely suitability for use as hair oil, but also retail packing with labels, literature, or other indications showing use as a cosmetic or toilet preparation, or a form clearly specialised to such use. The Court held that the common parlance test could not override clear tariff language and that the burden to justify classification under Heading 3305 lay on the Revenue. Mere small pack size, edible oil use capable of dual application, branding, or possible hair-oil use was insufficient without the required indicia.

Conclusion: Pure coconut oil sold as edible oil in small quantities remains classifiable under Heading 1513 unless the packaging and presentation satisfy the requirements for classification under Heading 3305; on the facts, the Revenue failed to establish such classification, so the assessee succeeds.

Ratio Decidendi: Where a tariff entry specifically covers coconut oil and the corresponding HSN notes are aligned, classification must be determined by the express tariff description and the applicable section or chapter notes, and not by size of packing or mere possible use, unless the conditions for the competing cosmetic-preparation heading are fully satisfied.

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