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TMI Blog2006 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... NEW DELHI] after considering the Board's Circular, held the coconut oil as classifiable under Chapter 15. We also take note of another decision of the Tribunal in the case of Srikanth Sachets Pvt Ltd., v. CCE, [ 2004 (10) TMI 215 - CESTAT, BANGALORE] holding an identical product as classifiable under heading 1503 of the Central Excise Tariff as fixed vegetable oil. We find no reason to take a view different from the decisions above referred. Accordingly, the appeal filed by the revenue is rejected. - [Order] - Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has classified the respondent's product i.e. "Coconut Oil" under heading 1503.00 as against the Revenue's contention of classifying the same unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndication for use as cosmetic or toilet preparation Note 2 of Chapter 33, lays down three conditions for classifying the product under Chapter 33. These conditions are (i) suit- ability for use as goods of these headings, (ii) packing/label/literature should be indicative of their use as cosmetics or toilet preparations (iii) put up in a form clearly specialized to such use. 4 Inasmuch as the product in question was in the natural form and only Vitamin E is added and repacked the same cannot be held to be a cosmetics or toilet preparation or preparation of type covered under Chapter note 6 to Chapter 33 He has also relied upon the Tribunal s decision m the case of Kothari Products Ltd v CCE Kanpur reported in 2002 (139) E L T 633 (T-Del) He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein nail polish thinner when packed in small packing of 60 Ml also held to be cosmetics classifiable under Chapter 33. 6. After considering the submissions made by both sides, we find there is no quarrel on the legal issue on classifying a product depending upon as to how the same is known in the market in common parlance. However, apart from contending that the goods in question are known in the market as hair oil no evidence to that effect has been produced by the revenue. On the other hand, we find that the Commissioner (Appeals) has given a categorical finding that coconut oil is of an edible grade with addition of only Vitamin B. Other items which convert the coconut oil to hair oil have not been added in the said goods. 7. Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osmetic (ii) must be put up in packing (iii) with labels literature or indications that they are for use as cosmetics. It is not the case of Department that the coconut oil is not fixed vegetable oil falling under Heading 15.03. Further there is no a label, literature or indications on the packing that the product is for use as cosmetics or toilet preparations. Merely the fact that the product is being advertised as hair oil is not enough to classify it under Heading 33.05 or to attract provisions of Note 2 to Chapter 33. It is the consistent view of the Tribunal that classification of the product can not be determined on the basis of certain characteristics of a product high lighted in the advertisement by the manufacturer. The classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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