48. Commissioner of Central Excise, Salem v. M/s. Madhan Agro Industries (India) Private Ltd. (SC) 18.12.2024. - A. Central Excise Tariff Act, 1985 - Central Excise Act, 1944, Section 35L (b) - Food Safety and Standards Act, 2006 - `Pure coconut oil' is not `Hair oil' - Pure coconut oil, packaged and sold
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