Central Excise Tariff Act , 1985 
S.3 : Levy of duty -Emergency power of Central Government  to increase duty of excise –  Classification-   100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 ,  Medical and Toilet Preparations Excise  Duties Act , 1955 , S.2 ,  Standards of Weights and Measures ( Packaged commodities ) Rules , 1977,    Uttar Pradesh Sales Tax Act , 1948 , S,37B ]