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TMI Blog2014 (8) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... the hair". 2. It is seen that Board issued a Circular No. 890/10/2009-CX dated 03/06/2009 laying down that classification of Coconut Oil packed in small containers upto 200 M.L. would be considered as hair oil which would fall under heading 3305 and not under Chapter 15 of the Central Excise Tariff Act, 1985. After issuance of the said circular, the appellant, under the advice of their Jurisdictional Central Excise Authorities, started clearing the said product on payment of duty in terms of Chapter 33 classification, under protest. Subsequently, they claimed the refund of the duty so paid by them, which is the subject matter of the present appeal, consequent upon the decision of the classification of the product. At this stage, we would l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly in the case of Ranadey Micronutrients vs. CCE, as reported in 1996 (87) ELT 19 (SC)] " 3. As is seen from above, the Appellate Authority has not followed the relied upon decision of the Tribunal on the sole ground that the same were rendered prior to 03/06/09 when the Board issued a Circular in terms of Section 37B of the Central Excise Act. As such, he has preferred to rely upon the Board Circular instead of the Tribunal decision. At this stage, learned Advocate contention is that even the above observations made by the Appellate Authority are factually incorrect in as much as the Tribunal decision in the case of Capital Technologies Ltd. & Others vs. CCE, Tirupati (supra) considered the Board Circular and did not agree with the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VI, strongly relied upon by the learned Departmental representative before us. It is his contention that the basis of the Board Circular issued in 2009 is the amendments carried out in the said Chapter note and Section note w.e.f. February 2005. The Adjudicating Authority would also examine as to whether the said Circular of the Board including the amendments was the subject matter of any decision of the Tribunal and stands already considered by them or not. 5. Learned DR has also drawn to our attention to the fact that the said Circular was challenged by the appellant before the Hon'ble Allahabad High Court and the petition filed by them stand transferred to Hon'ble Apex Court, where it is pending. We note that the same Circular w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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