2015 (10) TMI 1817

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....l Excise<br>Archana Wadhwa, Member (J) And B S V Murthy, Member (T),JJ. For the Appellant : Mr Harish R, Adv. For the Respondent : Mr Mohd. Yusuf, AR ORDER Per: Archana Wadhwa: After granting Stay Order, we proceed to decide the appeal itself inasmuch as issue stands decided by various decisions of the Tribunal as affirmed by Hon&#39;ble Supreme Court as also by the Hon&#39;ble Madr....

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.... Ltd. Vs. CCE, Kanpur 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,....

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.... not one of the specified Chapter. As such we find that the amendment to said Chapter Note of Chapter 33 has no applicability to the dispute in question. 5. As already observed the dispute is about the classification between Chapter 15 and Chapter 33. As admittedly the Tribunal decisions have held the coconut oil as falling under Chapter 15, we find no merit in the orders of the authorities bel....

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....e 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&#39;ble Supreme Court, when the appeal filed by the Revenue was dismissed vide their order d....