https://www.taxtmi.com/caselaws?id=763442 Pure coconut oil sold in small packings remains classifiable under Heading 1513 where the tariff expressly covers coconut oil and the packaging does not satisfy Chapter Note 3 of Chapter 33 for cosmetic or toilet preparations. The common parlance test cannot override clear tariff language, and Heading 3305 applies only if the goods are shown by retail presentation, labels, literature, or other indicia to be specially intended for hair-oil use. Mere small pack size, branding, or possible dual use is insufficient. The burden to establish classification under Heading 3305 lies on the Revenue, and on the facts it failed to discharge that burden. en-us Wed, 18 Dec 2024 00:00:00 +0530 Tue, 02 Dec 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763442 Pure coconut oil sold in small packings remains classifiable under Heading 1513 where the tariff expressly covers coconut oil and the packaging does not satisfy Chapter Note 3 of Chapter 33 for cosmetic or toilet preparations. The common parlance test cannot override clear tariff language, and Heading 3305 applies only if the goods are shown by retail presentation, labels, literature, or other indicia to be specially intended for hair-oil use. Mere small pack size, branding, or possible dual use is insufficient. The burden to establish classification under Heading 3305 lies on the Revenue, and on the facts it failed to discharge that burden. Case-Laws Central Excise Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763442