https://www.taxtmi.com/caselaws?id=786742 Pure coconut oil sold in small quantities as edible oil is classifiable under Heading 1513 unless the packaging satisfies Chapter Note 3 of Chapter 33, in which case it falls under Heading 3305 as hair oil. The Madras HC treated the classification question as governed by the Supreme Court's authoritative ruling and declined to decide it independently. The remaining issues raised in the show cause notice were left open for examination by the adjudicating authority on merits, and the matter was remitted for fresh adjudication on that basis. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786742 Pure coconut oil sold in small quantities as edible oil is classifiable under Heading 1513 unless the packaging satisfies Chapter Note 3 of Chapter 33, in which case it falls under Heading 3305 as hair oil. The Madras HC treated the classification question as governed by the Supreme Court's authoritative ruling and declined to decide it independently. The remaining issues raised in the show cause notice were left open for examination by the adjudicating authority on merits, and the matter was remitted for fresh adjudication on that basis. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786742