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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of coconut oil: earlier Board order withdrawn; field authorities must follow judicial precedents on edible oil classification.</h1> The Board withdraws its prior Section 37B order directing classification of coconut oil in small retail containers under the cosmetics tariff heading, noting judicial rulings that edible coconut oil in such packs is classifiable as edible vegetable oil rather than as hair oil; field formations must decide classification in individual cases based on facts and the cited judicial pronouncements.

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