COMMISSIONER OF CENTRAL EXCISE ETC. vs M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC.

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 Heading 3305 as claimed by the Revenue. The Court emphasized that the classification must align with the nature of the product and its intended use, affirming the Tribunal's decision that small packings of coconut oil are indeed edible oil. The appeal by the Revenue was dismissed, upholding the Tribunal's order.