Pure Coconut Oil Classified as ‘Edible Oil’ Unless marketed as ‘Hair Oil’: SC

Commissioner of Central Excise Vs Madhan Agro Industries (India) Private Ltd. (Supreme Court) Classification of an item under indirect taxes has always been a contentious issue owing different rates of tax attached to different classification which can be related to same article of goods based upon different criteria and basis of classification. In one of such long pending controversy, The Hon’ble Supreme Court of India has delivered a crucial judgment in Commissioner of Central Excise, Salem v. M/S Madhan Agro Industries (Civil Appeal Nos. 746-753 of 2009), vide its judgement dated 18th Dec...