COMMISSIONER OF CENTRAL EXCISE vs M/S. MADHAN AGRO INDUSTRIES (I) PVT. LTD.

The Supreme Court ruled that coconut oil packed in small containers should be classified under Heading 1513 of the Central Excise Tariff Act, 1985, rather than under Heading 3305 as hair oil. The Court emphasized that the classification must align with the nature of the product and its intended use, affirming the Tribunal's decision. The judgment clarifies the interpretation of tariff headings post the 2004 amendment, holding that the Revenue's appeal was without merit.