Commissioner Of Central Excise vs M/S. Madhan Agro Industries (I) Pvt. Ltd

The Supreme Court addressed the classification of pure coconut oil under the Central Excise Tariff Act, 1985, specifically whether it falls under Heading 1513 as 'Edible oil' or Heading 3305 as 'Hair oil'. The Court noted a prior division in opinion among judges, with one favoring classification as edible oil and the other as hair oil. Ultimately, the Court held that the classification should be determined based on the intended use and packaging of the product, thus allowing for a nuanced interpretation of the tariff headings.