The undersigned is directed to refer to the Board’s instructions contained in its earlier Circular No. 116/95- Customs, dated 16.11.95. As already stated therein, the First Schedule to the Customs Tariff Act undergoes various changes effected through the proposals contained in the Third Schedule (Parts I & II) to the Finance Act, 1995. The changes come into effect from 1.1.96, as already notified by
Circular No. 166/77/95-CX In para 9 of the said Circular it has been, inter alia, clarified that if the containers bear labels/ literature etc. indicating that it is meant for application of hair, as specified under Note 2 of Chapter 33 and/ or if the coconut oil has additives (other than BHA) or has undergone processes which make it a “preparation for use on hair” as mentioned in Chapter Note 6 of Chapter Note 6 of Chapter 33, then the coconut oil may merit classification under Chapter 33.
