Supreme Court · 2018 INSC 333 · Decided 13 April 2018
Commissioner of Central Excise v. Madhan Agro Industries (I) PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 333 · [2018] 6 S.C.R. 387
- Case number
- CIVIL APPEAL No. 1766/2009
- Decided
- 13 April 2018
- Bench
- RANJAN GOGOI, R. BANUMATHI (2-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985 - Classification - Heading 1513 or 3305 - Coconut oil manufactured and packed in small containers by assessee - Whether classifiable under Heading 1513 or under Heading 3305 - Held: (Per Ranjan Gogoi, J.) In the instant case, cease to be "Coconut oil" and become "Hair oil" though such "coconut oil" may be capable of being used for both purposes and therefore, is clearly covered by Chapter Heading 1513 and not by Chapter Heading 3305 - (Per R. Banumathi, J.) Coconut Oil packed
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