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After several Tribunal judgements and dismissal of Revenue appeals by the Supreme Court, the CBEC has now withdrawn the 2009 Circular and the Section 37B order contained in it.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After several Tribunal judgements and dismissal of Revenue appeals by the Supreme Court, the CBEC has now withdrawn the 2009 Circular and the Section 37B order contained in it.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

Product classification of coconut oil depends on composition and intended use, with labeling and formulation determining taxable treatment.
Classification of coconut oil depends on composition, intended use and labeling: pure coconut oil used for human consumption is classed as edible oil, while oil formulated with cosmetic additives or primarily promoted for hair/cosmetic use is classed as a cosmetic/hair oil. Administrative guidance requires case-by-case determination based on facts - formulation, ingredients, usage, purpose, labeling and promotional material - and labeling that clearly states "for edible use only" or "for hair/cosmetic use only" assists in distinguishing classifications.