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Commissioner of Central Excise v. M/S. Madhan Agro Industries (I) Pvt. Ltd. and connected matters

Civil Appeal · 2018 INSC 333Decided 13 Apr 2018
Civil Appeal No. 1766 of 2009, Civil Appeal Nos. 6703-6710 of 2009
Justice Ranjan Gogoi · Justice R. Banumathi

Background

This is a split decision, not a final judgment. The question was whether coconut oil sold in small packs is classifiable for excise as edible oil under Chapter 15 or as hair oil under Chapter 33, which carries a higher duty.

Decision Breakdown

This is a split decision, not a final judgment. Justice Ranjan Gogoi held that it is edible oil under Chapter 15 and would have dismissed the Revenue's appeals. Justice R. Banumathi held that it is hair oil under Chapter 33. In view of the difference, the matter was referred to the Chief Justice of India for appropriate orders.

Lesson Learnt

There is no final ruling yet. The classification of small packs of coconut oil awaits a larger bench.

Official source (sci.gov.in)View Judgment (PDF)

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