https://www.taxtmi.com/caselaws?id=523 Edible grade coconut oil repacked in small bottles with vitamin addition and limited hair-and-skin advertising remained classifiable under Heading 1503 because its essential character and market identity as coconut oil were unchanged. Chapter 33 classification was unavailable since the product was not shown to be known in the market as hair oil, no typical cosmetic ingredients were added, and the label or literature did not satisfy the conditions for cosmetic or toilet-preparation treatment under Chapter 33 Note 2. Repacking and advertising alone could not alter the tariff description. en-us Wed, 22 Mar 2006 00:00:00 +0530 Thu, 14 Mar 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=523 Edible grade coconut oil repacked in small bottles with vitamin addition and limited hair-and-skin advertising remained classifiable under Heading 1503 because its essential character and market identity as coconut oil were unchanged. Chapter 33 classification was unavailable since the product was not shown to be known in the market as hair oil, no typical cosmetic ingredients were added, and the label or literature did not satisfy the conditions for cosmetic or toilet-preparation treatment under Chapter 33 Note 2. Repacking and advertising alone could not alter the tariff description. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=523