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TMI Blog2013 (12) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 – Decided in favour of Assessee. - E/376, 377, 378, 379, 386, 795, 796, 797, 798/2011-Mum, & E/270, 1649, 1650, 1651, 1652, 1938/2012-Mum - Final Order Nos. A/548-562/2013-WZB/C-II(EB) - Dated:- 16-5-2013 - S S Kang And P K Jain, JJ. For the Appellants : Shri J H Motwani, Shri Prakash Shah And Shri Prasad Paranjape, Advs. For the Respondent : Shri K L Goyal, Commissioner (A R) And Shri Navneet, Additional Commissioner (AR) PER : S S Kang Common issue is involved in these appeals in respect of classification of Coconut Oil cleared by the appellants in the packing of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of Coconut oil which is edible oil and the same were cleared in different packing. In respect of packing which are more than of 200 ml oil. The Revenue accepted classification under Chapter 15 of the Excise Tariff. The Revenue wants to classify Coconut Oil cleared under packs of 200ml or less under Chapter 33 of the Central Excise Tariff as preparation for hair. The appellants produced the sample of 200 ml packs and submitted that it was specifically mentioned on the packing that the Coconut oil is edible grade oil. The contention is that as edible grade Coconut oil which is packed in more than 200ml packing is classifiable under Chapter 15 of the Central Excise Tariff Act the same when packed in packages of 200ml or less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention is that as the issue is already settled in favour of the appellants and therefore the impugned orders are not sustainable. 8. Revenue relied upon the findings of the lower authority and submitted and placed reliance upon the Board Circular dt. 3.6.2009. The Ld. Commissioner (A.R.) appearing or the Revenue also relied upon the observations made by the Hon'ble Delhi High Court in the case of Jain Exports Pvt. Ltd. vs. UOI reported in 1987 (29) ELT 753 (Del.) to submit that as per specification Coconut Oil standing by itself would include both edible and industrial variety of coconut oil. The ld. Commissioner (A.R.) submitted that it is well known that coconut oil is not at all used as edible oil in very large part of our coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in smaller sachets is classifiable under Chapter 15 of the Central Excise Tariff Act and not under 33 of the Central Excise Tariff Act. We find that the label of the product in question in the present appeal are similar to the label on the product which were under consideration in the case of Capital Technologies Lt. Others (supra) for ready reference the label which were under consideration in the case of Capital Technologies Ltd. Others and the same are reproduced below: "13. The learned JCDR submits that the evidences unearthed by the Revenue in the current case in the form of packaging specifications, Nihar Coconut Oil Hazard and Environmental Assessment Report, Hair Regional Innovation Centre Report, etc. would not carry the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted from the best quality 'Copra' its natural goodness and essential purity Makes cocoraj a premium quality edible oil Similarly the product of M/s. India veg Oil Chemicals Co. Pvt. Ltd. labels reads as under: Cocopure is a Premium edible oil, Expelled from the finexl coconuts, It has no additives therefore, 100% natural. 12. We find that the facts of the present case are similar to the facts of the case which were under consideration in the case of Capital Technologies Ltd. Others (supra). The appeal filed by the Revenue against the decision of the Tribunal is dismissed by Hon'ble Supreme Court vide order dt. 23.1.2013. The Civil Appeal order reads as under: "Delay condoned. The Civil Appeal is dismissed on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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