Supreme Court of India
Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 1985 – Classification – Heading 1513 or 3305 – Coconut oil manufactured and packed in small containers by assessee – Whether classifiable under Heading 1513 or under Heading 3305 – Held: (Per Ranjan Gogoi, J.) In the instant case, “Coconut oil” packed in small packages/containers does not cease to be “Coconut oil” and become “Hair oil” though such “coconut oil” may be capable of being used for both purposes and therefore, is clearly covered by Chapter Heading 1513 and not by Chapter Heading 3305 – (Per R. Banumathi, J.) Coconut Oil packed in small container suitable…
Authorities it was built on
- 1990 Akbar Badrudin Jiwani v. Collector of Customs, Bombay
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2006 Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd.
- 2003 M/s. Alpine Industries v. Collector of Central Excise, New Delhi.
- 2000 Collector of Central Excise v. Himalayan Cooperative Milk Product Union Ltd.
- 2000 V.M. Salgaocar and Bros. Pvt. Ltd. Etc. Etc. v. Commissioner of Income Tax Etc.
- 1990 Plasmac Machine Manufacturing Co. Pvt.ltd. v. Collector of Central Excise, Bombay.
- 2005 M/s. Dabur (india) Ltd. v. Commissioner of Central Excise, Jamshedpur
- 2008 Camlin Limited v. Commnr. of Central Excise, Mumbai
- 2008 Commissioner of Central Excise, Delhi v. Ishaan Research Lab (p) Ltd. & Ors.
- 2003 The State of Goa and Anr. v. M/s. Colfax Laboratories.ltd. and Anr.
- 2016 State of Madhya Pradesh v. Marico Industries Ltd.
- 2002 Union of India and Ors. v. Pesticides Manufacturing & Formulators Association of India
- 2008 Commissioner of Customs & Central Excise, Goa v. Phil Corporation Ltd.
- 2005 M/s. O.K. Play (india) Ltd. v. Commissioner of Central Excise, Delhi-iii, Gurgaon
Where later benches applied it
- 2026 Commissioner of Customs (import) v. M/s Welkin Foods
- 2018 Commissioner of Central Excise Etc. v. M/s.aishwarya Industries through its Managing Director Etc.
Of those, 2 mentioned
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