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2015 (10) TMI 1817 - CESTAT BANGALOREClassification of the coconut oil packed in less than 200 ml containers - Classification under Chapter 15 or under Chapter 33 - Held that:- Original adjudicating authority in para 16 of his order, admitted that the classification of coconut oil has been the subject matter of dispute in a number of cases and in all those cases the classification was held under Chapter Heading 1503. Tribunal in the case of Madhan Agro Industries (India) Pvt. Ltd. Vs. CCE, Salem [2008 (6) TMI 582 - CESTAT CHENNAI] as also in the case of Capital Technologies Ltd. & others Vs. CCE & ST, Tirupati Excise [2011 (5) TMI 901 - CESTAT BANGALORE] has held the coconut oil packed in less than 200 ml packs to be edible oil falling under Chapter 15. Further the Tribunal decision in the case of Capital Technologies stands affirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed [2012 (1) TMI 179 - SUPREME COURT]. We also note that the said dispute was the subject matter of the decision of the Hon'ble High Court of Kerala in the case of Marico Ltd. Vs. Union of India vide their order [2009 (11) TMI 675 - KERALA HIGH COURT ], wherein it has been held that in the absence of any stay or reversal of the Tribunal's decisions laying down that coconut oil packed and sold in packets of capacity up to 200 ml are not liable to excise duty, Revenue cannot confirm duty against the petitioner. - Impugned order is set aside - Decided in favour of assessee.
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