Supreme Court Clarifies Excise Classification of Pure Coconut Oil in Sachets: Edible Oil, Not Hair Oil

The Supreme Court clarified the excise classification of pure coconut oil, ruling that coconut oil in sachets is considered an edible oil and not a hair oil. This distinction is crucial for determining the correct excise duty rates applicable to the product. The case stemmed from a dispute over whether the classification of coconut oil in sachets should attract a higher excise duty as a cosmetic or lower rates as an edible oil. The Court's decision resolves the ambiguity in classification, providing clarity for manufacturers and traders in the edible oil industry.