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2006 (3) TMI 17 - AT - Central ExciseClassification - "Coconut Oil" under heading 1503.00 - Whether coconut oil is of an edible grade with addition of only Vitamin B - HELD THAT:- We find that the Commissioner (Appeals) has given a categorical finding that coconut oil is of an edible grade with addition of only Vitamin B. Other items which convert the coconut oil to hair oil have not been added in the said goods. Tribunal in the case of Kothari Products Ltd.,[2001 (10) TMI 146 - CEGAT, COURT NO. III, NEW DELHI] after considering the Board's Circular, held the coconut oil as classifiable under Chapter 15. We also take note of another decision of the Tribunal in the case of Srikanth Sachets Pvt Ltd., v. CCE, [2004 (10) TMI 215 - CESTAT, BANGALORE] holding an identical product as classifiable under heading 1503 of the Central Excise Tariff as fixed vegetable oil. We find no reason to take a view different from the decisions above referred. Accordingly, the appeal filed by the revenue is rejected.
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