Customs, Excise and Gold Tribunal - Bangalore
Srikanth Sachets (P) Ltd. vs Cce on 6 January, 2005
ORDER S.L. Peeran, Member (J)
1. This appeal arises from OIO No. 62/2000 dated 18.1.2001 by which the Commissioner has held that the appellant procuring coconut oil and shampoo in bulk and making small sachets of 6ml, 8ml and 100ml packings and then affixing the brand name SUKESH & NEW SUKESH amounts to a process of manufacture and that these goods are required to be classified under Chapter Sub-Heading 3305.30 up to 1996-1997 and thereafter under Chapter Sub-Heading 3305.99 of the Schedule. The appellant's Advocate submits that in the appellant's own case, in Final Order No. 1624/2004 dated 19.10.2004, the Tribunal 2005 (119) ECR 90 (T), after due examination of the Board's Circular No. 145/56/95-CX dated 31.8.1995, and earlier Tribunal judgment rendered in the case of Kothari Products Ltd. v. CCB, Kanpur has held that the item continues to remain as Fixed Vegetable Oil as laid down in Note 3 to Chapter 15 and the packing does not bear labels, literature or indication to the effect that it is meant for application on hair as specified under Note 2 to Chapter 33 and hence, set aside the classification of coconut oil alone under Chapter 33. He submits that this appeal is required to be allowed in terms of the said Final Order.
2. The learned SDR fairly conceded that the Tribunal has already allowed the assesee's appeal in terms of earlier and the Board's Circular.
3. On a careful consideration, we notice that the issue pertains only to the item coconut oil bearing brand name SUKESH & NEW SUKESH marketed in sachets of 8ml and pouches of 50ml, 100ml and jars of 500ml, 200ml and 100ml. The appellants are seeking classification as Fixed Vegetable Oil under Chapter Heading 1503.00 and contest the classification under Chapter Heading 33. The Tribunal, in the appellant's own case, by following the above noted Board's Circular and the Tribunal ruling rendered in the case of M/s. Kothari Products Ltd., has upheld their contention and held that the item continues to remain as Fixed Vegetable Oil and is not meant for application on hair as specified under Note 2 to chapter 33. Respectfully following the ratio of the Tribunal's ruling in the appellant's own case in Final Order No. 1624/2004 dated 19.10.2004, the impugned order is set aside and the appeal is allowed with consequential relief.
(Operative portion of this Order was pronounced in open court on conclusion of hearing).