Product classification of coconut oil: permitted antioxidants used only to prevent rancidity do not change tariff classification. Coconut oil packed in small containers is classifiable as a cosmetic preparation if labels indicate hair application or if additives or processes make it a preparation for use on hair. Antioxidants permitted under Rule 59 of the Prevention of Food Adulteration Rules, when used solely to prevent rancidity, do not by themselves alter the tariff classification of coconut oil as a fixed vegetable oil.
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 of coconut oil: permitted antioxidants used only to prevent rancidity do not change tariff classification.
Coconut oil packed in small containers is classifiable as a cosmetic preparation if labels indicate hair application or if additives or processes make it a preparation for use on hair. Antioxidants permitted under Rule 59 of the Prevention of Food Adulteration Rules, when used solely to prevent rancidity, do not by themselves alter the tariff classification of coconut oil as a fixed vegetable oil.
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