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2016 (9) TMI 461 - MADRAS HIGH COURTClassification - hair oil taxable at 12.5%, under Entry-20 (Commodity Code 321 of Part 'C' under I Schedule) of TNVAT – pure coconut oil – VVD Herbal – VVD Hibiscus – VVD Anti-dandruffs – vegetable oil - Held that: - Court is of the view that the matter required to be remitted back to the respondent, to enable the petitioner to furnish the full details, because, for the first time, before the Court, they stated that the commodity code number is '765' - the petitioner is directed to treat the impugned proceedings, as show cause notices, and submit their objection(s) to the same, within a period of two weeks from the date of receipt of a copy of this order and along with the objection(s), the petitioner shall produce the proper proof from the manufacturers, as regards the nature of products, which were sold to the petitioner, along with the commodity code(s) and other related documents – opportunity of hearing to be provided and assessment to be done – petition disposed off – decided in favor of petitioner.
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