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of <h1>Coconut Oil Classification: Chapter 15 as Fixed Vegetable Oil, Unless Labeled for Hair Use (Chapter 33) per Excise Tariff Act.</h1> The circular addresses the classification of coconut oil packed in small containers under the Central Excise Tariff Act, 1985. It clarifies that coconut oil, whether pure or refined, generally merits classification under Chapter 15 as a fixed vegetable oil unless it is specifically labeled or prepared as a cosmetic product for hair, which would place it under Chapter 33. The presence of additives like BHA does not alter its classification as a fixed vegetable oil. The circular advises resolving pending disputes based on these guidelines and informs field formations and trade accordingly.
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