https://www.taxtmi.com/highlights?id=97007 Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding higher-court decision so holds and the matter is remitted for fresh departmental adjudication to apply that precedent and decide the other issues raised in the impugned Show Cause Notice. en-us Wed, 18 Feb 2026 10:49:11 +0530 Wed, 18 Feb 2026 10:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97007 Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding higher-court decision so holds and the matter is remitted for fresh departmental adjudication to apply that precedent and decide the other issues raised in the impugned Show Cause Notice. Highlights GST Wed, 18 Feb 2026 10:49:11 +0530 https://www.taxtmi.com/highlights?id=97007