TaxTMI 
TaxTMI 
2004 (10) TMI 215
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....ssue to be considered in this appeal is as to whether Coconut oil bearing the brand name 'SUKESH' and 'NEW SUKESH' marketed in sachets of 8 ml and pouches of 50 ml, 100 ml and jars of 500 ml, 200 ml and 100 ml can be classified under Chapter Sub-heading 3305.99 of Central Excise Tariff Act, 1985 which covers vegetable fats and oils. The Department took the view that in terms of Chapter Note 1(e) of Chapter 15 of the Central Excise Tariff, the item is Cosmetics or Toilet preparations falling under Chapter Sub-heading 3305.10 as residuary entry and others. The appellant's claim was that the item has all the characteristics of Coconut oil. They contended that it is "pure coconut oil" without any ingredients and therefore, Chapter Note 1(e) of ....
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....ETA. Note 2 of Chapter 33 applies, inter alia, to "the products whether or not mixed, suitable for use as goods as these headings and put up in packing with label, literature or their indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use". In the present case, the item is merely packed in the sachets and they have not sold with the label with literature and other indications that their products as Cosmetic or Toilet preparations. The Tribunal has also analysed the matter in detail and held that Coconut oil is marketed in retail packs and re-packing from bulk into small packs does not result in a new product having a different name, use or character and also held that it ....
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....eading 33.05 as "preparations for use on the hair." Note 2, as clarified by the Apex Court in BPL Pharmaceuticals Case, supra, the product is required to be (i) a cosmetic (ii) must be put up in packings (iii) with labels literature or indications that they are for use as cosmetics. It is not the case of Department that the coconut oil is not fixed vegetable oil falling under Heading 15.03. Further there is no labels, literature or indications on the packings that the product is for use as labels, literature or indications on the packings that the product is for use as cosmetics or toilet preparations. Merely the fact that the product is being advertised as hair oil is not enough to classify it under Heading 33.05 or to attract provisions o....
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....) E.L.T. J-212 (Bom.)] and by a Division Bench of the Kerala High Court in the case of the Dy. Commissioner of Agricultural Income Tax and Sales Tax (Law) Board of Revenue (Taxes), Ernakulam v. Union Carbide India Ltd., Madras - 2 [1976 Sales Tax Cases (Vol. 38) page 198.]". 8. We also observe that the Board has considered the classification of Coconut oil packed in small containers' and after considering the minutes of the Conference of the Collectors of Central Excise, North Zone held at Lucknow on 20th and 21st September 1991 report of the Director General (Ante Evasion) and views of the Chief Chemist Central Revenue Chemical Laboratories, has clarified as under vide Circular No. 145/56/95 CX., dated 31-8-1995 : "The ma....
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....her pure or refined and whether packed in small or large containers merits classification under Heading No. 1503 as long as it satisfies the criteria of 'fixed vegetable oil' laid down in Chapter Note 3 of Chapter 15. It is also clarified that it the containers bear labels, literature, etc., indicating that it is meant for application on hair as specified under Note 2 of Chapter 33 and/or if the coconut oil has additives (other than BHA) or has undergone process which made it a preparation for use on hair as mentioned in Chapter Note 6 of Chapter 33 then the coconut oil may merit classification under Chapter 33." 9. As in the present matter, it has not been disputed by the Revenue that the impugned product satisfies the criteria of....