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2018 (4) TMI 721 - SC - Central ExciseClassification of goods - coconut oil in packings upto 2 litres/packings upto 500ml - While the assessee(s) contended that coconut oil in small packings is also classifiable as coconut oil under Heading 1513 the revenue claimed classification of the said products as “hair oil” under Heading 3305 while conceding that coconut oil in large packings i.e. beyond 2 Kgs. merited classification under Heading 1513 - Whether classifiable under Heading 1513 or under Heading 3305 of the Central Excise Tariff Act, 1985? - difference of opinion. Held that: - In view of the difference of opinion in terms of the judgments pronounced by us in the present appeals, the Registry is directed to place the said appeals before Hon’ble the Chief Justice of India for appropriate orders.
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