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SANJIV KHANNA, SANJAY KUMAR, R. MAHADEVAN
Commissioner of Central Excise, Salem – Appellant
Versus
Madhan Agro Industries (India) Private Ltd. – Respondent
JUDGMENT :
SANJAY KUMAR, J
1. The issue for consideration in these appeals filed by the Revenue is 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 III-Chapter 15, or as ‘Hair 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.
2. The Bench which heard these appeals earlier was divided in its opinion on the issue. Justice Ranjan Gogoi, as the learned Judge then was, was of the view that such coconut oil in small packings was more appropriately classifiable as edible oil under Heading 1513. Justice R. Banumathi, on the other hand, concluded that coconut oil, packed in small sachets/containers suitable for being used as hair oil, was classifiable as such under Heading 3305. In view of their difference in opinion, these appeals have been placed before us.
3. Insofar as Civil Appeal No. 1766 of 2009 is concerned, this issue is raised in relation to the duty payable for the period 01.04.2005 to 31.08.2007. As regards Civil Appeal Nos. 6703-
Coconut oil sold in small quantities is classified as edible oil under Heading 1513 unless packaging meets specific criteria for classification as hair oil under Heading 3305.
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