Central Excise - Classification of Coconut Oil packed in small containers - Clarification regarding

Classification of coconut oil: packaging and labeling determine whether it is a fixed vegetable oil or a hair preparation.

Classification turns on whether coconut oil packed in small containers is a fixed vegetable oil under Chapter 15 or a preparation for use on the hair under Chapter 33. Absent labels, literature or other indications of cosmetic/hair use, and absent additives or processing converting it into a hair preparation, coconut oil (pure or refined, any packing size) satisfies Note 3 of Chapter 15 and merits classification under Heading 1503. Presence of BHA does not impart cosmetic properties. If packaging or formulation indicates hair use, Chapter 33 classification may apply.