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2011 (5) TMI 901 - AT - Central ExciseClassification of coconut oil packed in containers and pouches - repacking of coconut oil into retail packets ranging from 50 ml to 500ml - oil manufactured by the Job workers and marketed as pure edible oil - whether classified under CSH 33951990 or CSH 151311 of the CET? - interpretation of statute - Held that: - the material allegation of Marico that its job workers used green coloured labels for marketing hair oil exclusively was absent in the show-cause notice. Marico had never marketed any product under the orange label and all along marketed its entire range of products using the green label only. We find that in the absence of any label which could be identified with a hair oil, this aspect of the label does not advance the Revenue's case for classification of the coconut oil as hair oil. Use of a trademark or a label has no bearing on classification. Chapter 15 covers all varieties of coconut oil, edible as well as non-edible. It is not essential that the coconut oil is edible and marketed in packaging approved by the PFA Rules for classifying it under Chapter 15. Vide Circular No. 145/65/95-CX dated 1-8-1995 the CBEC had clarified that coconut oil whether pure or refined or whether packed in small or large containers merited classification under Chapter Sub-Heading No. 1503 if it satisfied the criteria of 'fixed vegetable oil' laid down in Chapter Note 3 of Chapter 15. It was also clarified that if the containers bore labels, literature etc. indicating that it was meant for the application on hair as specified under Note 2 of Chapter 33 and/or if the coconut oil had additives (other than BHL) or had undergone processes which made it a preparation for use on hair as mentioned in Chapter 6 of Chapter 33 then the coconut oil merited classification under Chapter 33. Appeal dismissed - decided against Revenue.
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