Case of Parachute hair oil

This query is : Resolved

Shubham Vishwakarma (Querist)
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14 November 2016 Many of you may be aware of the case law of Parachute hair oil. My question is although Company gave the argument that Parachute oil is not marketed nor branded as hair oil.But in fact i have seen many advertisments of this product as hair oil, so on this ground can we say that this product is liable to exicse duty.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 November 2016 Parachute oil is a pure coconut oil it can be applied on hair as well as on body. If you see the other hair oil they will mix some other ingredients like hair nutrients.
So no excise duty can be levied on it.