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    <title>2013 (12) TMI 392 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that Coconut Oil packed in 200 ml or less packaging should be classified under Chapter 15 of the Central Excise Tariff as edible grade oil, rather than under Chapter 33 for hair preparations. The decision emphasized the edible nature of the oil and the lack of evidence justifying classification under Chapter 33. The judgment aligned with previous rulings, including a Supreme Court order, and set aside the penalties imposed by the adjudicating authority, allowing the appeals.</description>
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    <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 392 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=240727</link>
      <description>The Tribunal ruled in favor of the appellants, determining that Coconut Oil packed in 200 ml or less packaging should be classified under Chapter 15 of the Central Excise Tariff as edible grade oil, rather than under Chapter 33 for hair preparations. The decision emphasized the edible nature of the oil and the lack of evidence justifying classification under Chapter 33. The judgment aligned with previous rulings, including a Supreme Court order, and set aside the penalties imposed by the adjudicating authority, allowing the appeals.</description>
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      <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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