https://www.taxtmi.com/caselaws?id=763442 SC held that pure coconut oil, though capable of multiple uses, is name-specific and ordinarily classifiable as edible oil under Heading 1513, not as hair oil under Heading 3305. For reclassification as hair oil, the strict conditions of Chapter Note 3 to Chapter 33, read with the corresponding HSN Explanatory Notes, must be satisfied, including that the product is put up and marketed specifically as a hair preparation. Packaging size alone is irrelevant, as small packs are common to both edible and hair oils. As the respondents' products were marketed and labelled as edible oil, SC upheld their classification under Heading 1513 and dismissed the Revenue's appeals. 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 SC held that pure coconut oil, though capable of multiple uses, is name-specific and ordinarily classifiable as edible oil under Heading 1513, not as hair oil under Heading 3305. For reclassification as hair oil, the strict conditions of Chapter Note 3 to Chapter 33, read with the corresponding HSN Explanatory Notes, must be satisfied, including that the product is put up and marketed specifically as a hair preparation. Packaging size alone is irrelevant, as small packs are common to both edible and hair oils. As the respondents' products were marketed and labelled as edible oil, SC upheld their classification under Heading 1513 and dismissed the Revenue's appeals. Case-Laws Central Excise Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763442