CBEC vide its Circular NO 1007/14/2015-CX, Dated: October 12, 2015 has clarified that in terms of following decisions by Hon'ble Tribunals/Courts that just because the retail packs of Edible Coconut Oil are in sizes of 200 ml or less, the same cannot be classified as Hair oil and would not be covered under heading no. 3305:
- Raj Oil Mills Ltd. vs. Commissioner, Central Excise [2014 (314) ELT 541
- Capital Technologies Ltd. & Ors vs CCE, Tirupati reported in [2015(321) ELT 479
Accordingly Central Board of Excise & Customs has withdraws its Circular No. 890/10/2009-CX dated June 03, 2009.
CBEC Circular NO 1007/14/2015-CX, Dated: October 12, 2015
