TaxTMI 
TaxTMI 
2006 (3) TMI 17
X X X X Extracts X X X X
X X X X Extracts X X X X
....d in the manufacture of edible grade coconut oil under the brand name "Para-care" and Vitamin E was being added in the same. The oil was then re-packed in small plastic bottles of 50 Ml 100 Ml. 200 Ml. and 500 Ml. It is seen that for a limited period i.e. from 15-6-1999 to 29-6-1999, they also advertised the product by printing on the bottles as "enriched with Vitamin B and keeping fresh for a longer time vitalize of skin and hair". Since the coconut oil was of a edible grade, the above advertisement was objected to by the Food & Drug Authorities (FDA) and was removed. 3. The Commissioner (Appeals) has held that the addition of Vitamin E, which is permitted under the Prevention of Food Adulteration Act, 1955, would not take the coconut oil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....edible grade coconut oil. If the appellants have also advertised that the oil in question is good for skin and hair that will not take away the essential character of the goods as edible grade is printed on the packing of the goods. Reference has also been made to Delhi Collectorate Trade Notice 1/CX. 33/87, dated 2-2-1988 reported in 1988 (33) E.L.T. T-33 clarifying that mixture of essential oils with fixed vegetable oils and other ingredients which are capable of being used on the hair as perfumed oil would be classifiable under Chapter sub-heading 3305.10 as perfumed hair oil, as they are used as such. Inasmuch as the condition laid down in the said Trade Notice are not satisfied in the assessee's case, he has held the goods to be classi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Chapter 15. For better appreciation, we re-produce para 7 of the said decision: "We have considered the submissions of both sides. It is not in dis- pute that the coconut oil in bulk falls under Heading 15.03 of the Central Excise Tariff. Coconut in bulk is also useable as hair oil and it is not that it becomes useable as hair oil only after it is re-pocked into small containers. This has also been recognized by the Central Board of Excise & Customs in Circular No. 145/56/95, dated 31-8-95 wherein it was mentioned that coconut oil has multiple uses, as be sides cosmetics and toilet preparation, for making lubricating greases, synthetic detergent, laundering and cleaning preparations as a source of fatty acid and also as an oil for applicati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ombay High Court that the mode in which a person may choose to advertise his commodity cannot he decisive in determining its real nature. Similar views were expressed by Madras High Court in TSR & Company case, supra. The Bombay High Court again in Leucoplast (I) Pot Ltd. v. UOI, 1985 (20) E.L.T. 70 (Born.) observed as under :- "However, it may be pointed out that for the purposes of classification for levy, the advertisements are of no value or help. Advertisements are published by the manufacturers of a product in order to at tract consumers and have nothing to do with the classification of the same product for levying of duty. This Court dealing with such contentions has held inter alia, in the case of Blue Star Ltd., v. UOI and another....