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SC: For Central Excise Tariff Act, Coconut Oil in Small Quantities Classifiable as ‘Edible Oil’ - (20 Dec 2024)

EXCISE

SC has held that for the purpose of the Central Excise Tariff Act, 1985 pure coconut oil sold in small quantities shall be classifiable as 'Edible oil' and if it is packaged and sold as a cosmetic it will be classifiable as ‘hair oil’.

Tags : SUPREME COURT   COCONUT OIL   EDIBLE OIL  

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