Supreme Court · [2024] 12 S.C.R. 893 · Decided 18 December 2024
Commissioner of Central Excise, Salem v. M/S Madhan Agro Industries (India) Private LTD.
- Court
- Supreme Court of India
- Citation
- [2024] 12 S.C.R. 893
- Case number
- CIVIL APPEAL No. 1766/2009
- Decided
- 18 December 2024
- Bench
- SANJIV KHANNA, SANJAY KUMAR, R MAHADEVAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Issue arose whether pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as 'Edible oil' under Heading 1513, titled 'Coconut (Copra) oil, etc.', in Section oil' under Heading 3305, titled 'Preparations for use on the hair', in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513,
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