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        Central Excise

        Classification of Coconut Oil packed in small containers

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        Product classification: coconut oil in small retail packs treated as hair oil based on retail packaging and use. The amended Chapter and Section Notes require that goods 'put up in packing of a kind sold by retail for such use' be classified under the cosmetics/hair oil heading. Field surveys show packs up to 200 ml are generally sold and displayed as hair oil; therefore coconut oil in containers up to 200 ml shall be classified as cosmetic/hair oil and the 1995 circular is withdrawn.
                          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.

                                Product classification: coconut oil in small retail packs treated as hair oil based on retail packaging and use.

                                The amended Chapter and Section Notes require that goods "put up in packing of a kind sold by retail for such use" be classified under the cosmetics/hair oil heading. Field surveys show packs up to 200 ml are generally sold and displayed as hair oil; therefore coconut oil in containers up to 200 ml shall be classified as cosmetic/hair oil and the 1995 circular is withdrawn.


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