Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
Case-Laws
GST
Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding highe
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