2014 (2) TMI 1179 - SCH - Central Excise

Classification Coconut oil in small packing of 200ml and less Chapter 33 OR Chapter 15 of Central Excise Tariff Act Supreme Court after condoning the delay dismissed the appeal filed the Revenue against the decision of Tribunal 2013 (12) TMI 392 - CESTAT MUMBAI finding no merit in the appeal wherein it was held that Edible Coconut Oil packed and sold in the packing of capacity of 200ml and less is classifiable under Chapter Heading 15 of the Central Excise Tariff and not under Chapter 33 of the Tariff - The edible Coconut oil who packed in the packing of more than 200ml the same is classifiable under Chapter 15 of Excise Tariff Relying upon AISWARYA INDUSTRIES Versus COMMISSIONER OF C. EX., PONDICHERRY 2008 (7) TMI 771 - CESTAT, CHENNAI - When the same edible oil is packed in the packing of 200ml or less cannot be considered as preparation for use on hair in the absence of any evidence that the composition of both types of oils are different.