https://www.taxtmi.com/caselaws?id=240727 Edible grade coconut oil packed in 200 ml and below remains classifiable under Chapter 15 when its labels describe it as premium edible oil and no evidence shows any change in composition or use. Smaller pack size by itself does not convert the product into a preparation for hair under Chapter 33. The earlier tribunal view on repacked edible grade coconut oil in small sachets was applied on the same reasoning, confirming that tariff classification depends on the product's character and representation, not packaging alone. en-us Thu, 16 May 2013 00:00:00 +0530 Mon, 01 Jun 2015 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240727 Edible grade coconut oil packed in 200 ml and below remains classifiable under Chapter 15 when its labels describe it as premium edible oil and no evidence shows any change in composition or use. Smaller pack size by itself does not convert the product into a preparation for hair under Chapter 33. The earlier tribunal view on repacked edible grade coconut oil in small sachets was applied on the same reasoning, confirming that tariff classification depends on the product's character and representation, not packaging alone. Case-Laws Central Excise Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240727