Coconut Oil packed in below 200 ml

[george thomas]

Our Company Manufacturing and Refining Pure Coconut Oil and clearing in below 200 ml Pack .

After several Tribunal judgements and dismissal of Revenue appeals by the Supreme Court, the CBEC has now withdrawn the 2009 Circular and the Section 37B order contained in it.

Now the field is free to classify the product taking into consideration the facts of the case read with the judicial pronouncements. THERE IS NO BOARD CLARIFICATION

After several Tribunal judgements and dismissal of Revenue appeals by the Supreme Court, the CBEC has now withdrawn the 2009 Circular and the Section 37B order contained in it.

Now the field is free to classify the product taking into consideration the facts of the case read with the judicial pronouncements. THERE IS NO BOARD CLARIFICATION

Our product we are declaring in the Label and bottle that ' For Edible Purpose Only' but in the Advertisement mentioning that also can be used for hair growth.

In such a situation our product is coming under Chapter 15 or 33 Plz advice

AI Summary

Coconut Oil Classification: Pure Oil under Chapter 15, Additives under Chapter 33; Labeling and Usage Key Factors A company inquires about the classification of their coconut oil product, which is marketed for both edible and hair growth purposes. The Central Board of Excise and Customs (CBEC) has withdrawn a 2009 circular, allowing for classification based on case facts and judicial rulings. Respondents advise that pure coconut oil should be classified under Chapter 15, while oil with added substances like perfumes should fall under Chapter 33. The discussion highlights the importance of labeling and usage in determining classification, referencing a Supreme Court judgment and a CBEC circular from December 2015.