Supreme Court of India
Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
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From the headnote
Central Excise Tariff Act, 1985 – Classification – Heading 1513 or 3305 – Coconut oil manufactured and packed in small containers by assessee – Whether classifiable under Headin g 1513 or under Heading 3305 – Held: ( Per Ranjan Gogoi, J.) In the instant case, “Coconut oil” packed in small packages/containers d oes not cease to be “Coconut oil” and become “Hair oil” tho ugh 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 in small container
Authorities it was built on
- 2000 V.M. Salgaocar and Bros. Pvt. Ltd. Etc. Etc. v. Commissioner of Income Tax Etc.
- 2006 Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd.
- 1990 Plasmac Machine Manufacturing Co. Pvt.ltd. v. Collector of Central Excise, Bombay.
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2005 M/s. Dabur (india) Ltd. v. Commissioner of Central Excise, Jamshedpur
- 2003 M/s. Alpine Industries v. Collector of Central Excise, New Delhi.
- 2008 Camlin Limited v. Commnr. of Central Excise, Mumbai
- 2002 Union of India and Ors. v. Pesticides Manufacturing & Formulators Association of India
- 2008 Commissioner of Central Excise, Delhi v. Ishaan Research Lab (p) Ltd. & Ors.
- 2003 The State of Goa and Anr. v. M/s. Colfax Laboratories.ltd. and Anr.
- 2008 Commissioner of Customs & Central Excise, Goa v. Phil Corporation Ltd.
- 2005 M/s. O.K. Play (india) Ltd. v. Commissioner of Central Excise, Delhi-iii, Gurgaon
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