Withdrawal of Order under 37B of Central Excise Act, 1944 on classification of Coconut Oil packed in small containers

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....hi, 12th October, 2015 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: - Withdrawal of Order under 37B of Central Excise Act, 1944 on classification of Coconut Oil packed in small con....

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....esumed to be meant for use as Hair oil and would not be classifiable under heading no. 3305. Following judgments are relevant in this regard: - 3.1   In case of Raj Oil Mills Ltd. vs. Commissioner, Central Excise [2014 (314) ELT 541/2013-TIOL-1609 CESTAT], Hon'ble Tribunal held that edible Coconut Oil in retail packing of 200ml or less is classifiable under Chapter 15 covering Animal o....