2013 (12) TMI 392

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....s. Therefore the appeals are being taken up together. 2. Appellants M/s. India veg Oil & Chemicals Co. Pvt. Ltd. undertaking the activity are of repacking of coconut oil from bulk pack to retail pack bearing brand name Co-Copure. Appellants are clearing the repacked coconut oil by claiming classification under Chapter 15 of the Central Excise Tariff. Show Cause notices were issued to the appellant demanding duty by classifying Coconut Oil cleared in the packing of 200 ml or below bearing brand name Co-Copure by classifying the same under Chapter 33 of the Central Excise Tariff as preparation for hair. 3. Similarly other appellants are manufacturing Coconut Oil and clearing the same in different packing. The revenue wants to classify the C....

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....fied under Chapter 33 of the Tariff. It is further submitted that therefore, the same cannot be held to be preparation for hair and classifiable under Chapter 33 of the Central Excise Tariff. 6. The contention of the appellant India Veg Oil & chemicals Co. Pvt. Ltd. is that the demand is confirmed by treating the appellant as deemed manufacturer as per Chapter Note 5 to Chapter 15 of the Central Excise Tariff, on the ground that packing repacking and re-labeling amounts to manufacture and in support of the same revenue is relying upon the Board's Circular dt. 3.6.2009 whereby the board has clarified that Coconut edible oil which is packed in packs of 200ml or less is to be classifiable under Chapter 33 as preparation for use on the hair. ....

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....nly in a very small part of our country as an edible medium. It is also submitted that the coconut oil of packing of 200ml or less are brought and sold in the market as hair oil. Therefore, the impugned order is rightly passed. 9. We find that in these appeals the issue is of classification of coconut Oil which is packed and sold in the packages of capacity of 200ml and less. There is no dispute regarding edible coconut oil which is packed in the packages of more than 200 ml. Revenue is classifying the packing of 200ml or less of the Coconut Oil as preparation for hair and classifying the same under Chapter 33 of the Central Excise Tariff. 10. We find chapter 15 of the Excise Tariff covers Animal or Vegetable fats and oils. Chapter 33 of ....

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....enue any further, as it is undisputed in this case that the products which were put to be marketed by the appellant has the following labels. "New NIHAR Naturals    STRENGTH OF NATURE Double filtered, 100% Pure    Nihar Naturals Coconut Oil    Contains the wholesome    Nourishment of coconuts to give    You the Strength of Nature in every drop.    Nihar Naturals is a 100% pure, edible grade coconut oil    Key Ingredient: Coconut Oil    BEST BEFORE 15 MONTHS FROM    MANUFACTURE    Net Volume: 500ml (457.5g)    14. Revenue has not disputed the above contents, which were indicated on the packages which were sold or put to....