2016 (12) TMI 27

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....assage Oil (OBM Oil), prepared and sold by the appellant for the past many decades. This dispute has a long history. The said OBM Oil is made by adding small quantity of coal tar dye named Funchen Yellow to the groundnut oil which has already suffered duty. No perfumes were added. This mixtures, filled up in small plastic containers of different capacities by means of vacuum filing machine, are cleared for marketing. On 30/06/1984 a show cause notice was issued to the appellant alleging that OBM Oil is a "cosmetic and toilet preparation" classifiable under T.I. 14F (i) of erstwhile Central Excise Tariff as a "preparation for the care of skin". The case was adjudicated on 18/10/1984. It was held OBM Oil was not a preparation at all and, henc....

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....peals) vide his order dated 27/06/1996 differed from earlier decision and allowed the appeal by Revenue. The order was challenged by the appellant before the Hon'ble Delhi High Court by way of a writ-petition. The Hon'ble Delhi High Court vide judgment dated 19/07/2010 set aside the Commissioner (Appeals) order and remanded the matter for denovo decision with a direction to examine the issue in terms of law laid down by the Tribunal vide order dated 04/01/2002. The present impugned order dated 30/04/13 is passed in such denovo proceedings. It is held that the OBM Oil could not be classified under heading 1508.90 as it was not "mere groundnut oil". The decision of the Tribunal dated 04/01/2002 was distinguished on the ground that the same wa....

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....r heading 1508.90 based on earlier decision of the Tribunal. It was also recorded that the earlier decision of the Tribunal dated 31/01/1990 holding the classification of the product under T.I. 12 has been affirmed by the Apex Court also. The show cause notice dated 02/07/1986 was also decided on 07/12/1982, finalizing the classification under heading 1508.90. No appeal has been filed against the said order. In such situation the Tribunal held that the classification issue stand finally decided in favour of the appellants and there could be no interference in the same. We note that the impugned order distinguished the Tribunal's decision on the ground that the same dealt with the classification under old tariff. We note that the order-in-ap....