Civil Appeal No. 1766 of 2009 and Civil Appeal Nos. 6703-6710 of 2009

COMMISSIONER OF CENTRAL EXCISE, SALEM v. MADHAN AGRO INDUSTRIES (INDIA) PVT. LTD.

Date Issued: 18 December 2024
Source: 2025 (391) E.L.T. 145 (S.C.)
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Summary

Coconut oil (edible) - Coconut (Copra) oil, etc. - Heading 1513 of Central Excise Tariff - Classification - 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 ibid or as ‘hair oil’ under Heading 3305 ibid - HELD : Coconut oil is classifiable under Heading 1513 ibid as long as it is not chemically modified - Mere fact that coconut oil is also capable of being put to use as a cosmetic or toilet preparation, by itself, would not be sufficient to exclude such oil from ambit of ‘coconut oil’ and subject it to classification as ‘hair oil’ as ‘coconut oil’ is name-specific - Coconut oil is classifiable under Heading 3305 ibid if it is suitable for use as hair oil and packaged for retail sale for such use with labels, literature or other indications that it is intended for use as cosmetic or toilet preparation - Packaging of coconut oil in instant case demonstrated that it was being sold as ‘edible oil’ and all parameters that had to be met in that regard were duly complied with - Fact that such edible coconut oil is sold in smaller containers would not be indicative of it being packaging of…