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2014 (8) TMI 470 - AT - Central ExciseClassification of goods - Coconut Oil packed in 200 M.L. of plastic containers - Held that:- Board issued a Circular No. 890/10/2009-CX dated 03/06/2009 laying down that classification of Coconut Oil packed in small containers upto 200 M.L. would be considered as hair oil which would fall under heading 3305 and not under Chapter 15 of the Central Excise Tariff Act, 1985. After issuance of the said circular, the appellant, under the advice of their Jurisdictional Central Excise Authorities, started clearing the said product on payment of duty in terms of Chapter 33 classification, under protest. Attention has also been drawn to the outer label on the container indicating that the Coconut Oil is "Edible" Coconut Oil. Learned DR is disputing the said fact on the ground that he is not sure about the label being a label of 200 M.L. pack - matter remanded back for ascertaining facts of the case.
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