Heading 1513, titled ‘Coconut (Copra) oil, etc.’

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• Commissioner of Central Excise, Salem v. M/S Madhan Agro Industries (India) Private Ltd.
  [2024] 12 S.C.R. 89318 December 2024Dismissed

  Issue arose 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,…