2024 INSC 1002 Reportable
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1766 OF 2009
Commissioner of Central Excise, Salem …Appellant
Versus
M/s. Madhan Agro Industries (India) Private Ltd. …Respondent
WITH
CIVIL APPEAL NOS. 6703-6710 OF 2009
J U D G M E N T
SANJAY KUMAR, J
1. The issue for consideration in these appeals filed by the
Revenue is whether pure coconut oil, packaged and sold in small
quantities ranging from 5 ml to 2 litres, would be classifiable as ‘Edible
oil’ under Heading 1513, titled ‘Coconut (Copra) oil, etc.’, in Section III-
Chapter 15, or as ‘Hair oil’ under Heading 3305, titled ‘Preparations for
use on the hair’, in Section VI-Chapter 33, of the First Schedule to the
Central Excise Tariff Act, 1985.
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2. The Bench which heard these appeals earlier was divided in its
opinion on the issue. Justice Ranjan Gogoi, as the learned Judge then
was, was of the view that such coconut oil in small packings was more
appropriately classifiable as edible oil under Heading 1513.
Justice R. Banumathi, on the other hand, concluded that coconut oil,
packed in small sachets/containers suitable for being used as hair oil,
was classifiable as such under Heading 3305. In view of their difference
in opinion, these appeals have been placed before us.
3. Insofar as Civil Appeal No. 1766 of 2009 is concerned, this
issue is raised in relation to the duty payable for t...