https://www.taxtmi.com/caselaws?id=768449 Coconut oil packed in small retail containers remained classifiable under Chapter 15 as edible oil, because it was manufactured from copra without chemical treatment or cosmetic additives and was marketed with edible-grade and nutritional labelling. Rule 1 of the General Rules for Interpretation required classification by the heading text first, and Chapter 33 applied only where goods were put up or labelled as cosmetic or toilet preparations, or otherwise clearly specialised for that use. On those facts, the product was not hair oil under Chapter 33, so the demand and penalty were not sustainable. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768449 Coconut oil packed in small retail containers remained classifiable under Chapter 15 as edible oil, because it was manufactured from copra without chemical treatment or cosmetic additives and was marketed with edible-grade and nutritional labelling. Rule 1 of the General Rules for Interpretation required classification by the heading text first, and Chapter 33 applied only where goods were put up or labelled as cosmetic or toilet preparations, or otherwise clearly specialised for that use. On those facts, the product was not hair oil under Chapter 33, so the demand and penalty were not sustainable. Case-Laws Central Excise Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768449