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Withdrawal of Order under 37B of Central Excise Act 1944 on classification of Coconut Oil packed in small containers

Central Excise - 1007/14/2015-CX - Dated:- 12-10-2015 - Circular No. 1007/14/2015-CX F. No. 103/01/2015-CX-3 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, 12th October, 2015 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: -reg. Kind att .....

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. 2. The issue has been examined and it has been noted that there are decisions on the issue by Hon'ble Tribunals/ Courts wherein it has been held that just because the retail packs of Coconut Oil are in sizes of 200 ml or less, the same cannot be presumed to be meant for use as Hair oil and would not be classifiable under heading no. 3305. Following judgments are relevant in this regard: - 3.1 In case of Raj Oil Mills Ltd. vs. Commissioner, Central Excise [2014 (314) ELT 541/2013-TIOL-1609 .....

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