https://www.taxtmi.com/caselaws?id=53538 Coconut oil packed in sachets, pouches or jars remains classifiable as a fixed vegetable oil under Chapter 15 where its composition and presentation do not show preparation for cosmetic or toilet use under Chapter 33. Retail repacking alone does not create a product with a different name, character or use, and does not by itself amount to manufacture. Classification under Chapter 33 requires additives, labels, literature or other packaging indicia demonstrating cosmetic or toilet use. On these principles, classification-based excise demand and penalty founded on Chapter 33 treatment do not survive where the product remains plain coconut oil meeting Chapter 15 criteria. en-us Tue, 19 Oct 2004 00:00:00 +0530 Tue, 25 Jun 2024 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53538 Coconut oil packed in sachets, pouches or jars remains classifiable as a fixed vegetable oil under Chapter 15 where its composition and presentation do not show preparation for cosmetic or toilet use under Chapter 33. Retail repacking alone does not create a product with a different name, character or use, and does not by itself amount to manufacture. Classification under Chapter 33 requires additives, labels, literature or other packaging indicia demonstrating cosmetic or toilet use. On these principles, classification-based excise demand and penalty founded on Chapter 33 treatment do not survive where the product remains plain coconut oil meeting Chapter 15 criteria. Case-Laws Central Excise Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53538