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2015 (10) TMI 1817

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..... CCE & ST, Tirupati Excise [2011 (5) TMI 901 - CESTAT BANGALORE] has held the coconut oil packed in less than 200 ml packs to be edible oil falling under Chapter 15. Further the Tribunal decision in the case of Capital Technologies stands affirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed [2012 (1) TMI 179 - SUPREME COURT]. We also note that the said dispute was the subject matter of the decision of the Hon'ble High Court of Kerala in the case of Marico Ltd. Vs. Union of India vide their order [2009 (11) TMI 675 - KERALA HIGH COURT ], wherein it has been held that in the absence of any stay or reversal of the Tribunal's decisions laying down that coconut oil packed and sold in packets of capacity up to .....

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..... pur reported in [2002 (139) ELT 633 (Tri.-Del.)], Amardeo Plastics Industries Vs. CCE, Belapur reported in [2007 (210) ELT 360] as also to the decision in Ashwariya Industries Vs. CCE reported in [2009 (235) ELT 544 (Tri.-Chennai)]. However he does not follow the said decision of the Tribunal on the ground that the period of demand in the present case is subsequent to 28.02.2005, when there was amendment in Chapter Notes of Chapter 33 laying down that goods classifiable under some of the Chapters of 30, 32, 33, 35 and 38, by reason of being put up for retail sales are to be classified in those headings and in no other heading of this schedule. After observing so he relied upon the Board's Circular dated 03.06.2009, clarifying that the c .....

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..... e Tribunal in the case of Madhan Agro Industries (India) Pvt. Ltd. Vs. CCE, Salem [2008 (159) ECR 0044 (Tri.-Chennai)] as also in the case of Capital Technologies Ltd. others Vs. CCE ST, Tirupati Excise Stay Applications Nos. 407 to 414/2011 has held the coconut oil packed in less than 200 ml packs to be edible oil falling under Chapter 15. Further the Tribunal decision in the case of Capital Technologies stands affirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed vide their order dated 23.01.2012. We also note that the said dispute was the subject matter of the decision of the Hon'ble High Court of Kerala in the case of Marico Ltd. Vs. Union of India vide their order dated 10.11.2009, wherei .....

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