https://www.taxtmi.com/caselaws?id=1320 Coconut oil supplied in bulk remained classifiable as fixed vegetable oil under Heading 15.03 where it was only repacked into smaller retail containers without any ingredient addition or further processing. The relevant tariff headings and chapter notes required a product to satisfy the conditions for Chapter 33, including presentation as a cosmetic or toilet preparation or a form clearly specialised for such use, and the smaller packs alone did not meet that test. Repacking from bulk to retail packs, without more, did not amount to manufacture or convert the oil into a separate preparation for use on hair. The product therefore fell under Heading 15.03 and not sub-heading 3305.90. en-us Mon, 15 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1320 Coconut oil supplied in bulk remained classifiable as fixed vegetable oil under Heading 15.03 where it was only repacked into smaller retail containers without any ingredient addition or further processing. The relevant tariff headings and chapter notes required a product to satisfy the conditions for Chapter 33, including presentation as a cosmetic or toilet preparation or a form clearly specialised for such use, and the smaller packs alone did not meet that test. Repacking from bulk to retail packs, without more, did not amount to manufacture or convert the oil into a separate preparation for use on hair. The product therefore fell under Heading 15.03 and not sub-heading 3305.90. Case-Laws Central Excise Mon, 15 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1320