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M/s Shalaks Chemicals Versus CCE, Delhi I

2017 (347) E.L.T. 308 (Tri. - Del.) - Classification - Olemessa Baby Massage Oil - Held that: - the decision of the Tribunal on the very same product made by the appellant dealt with the classification in the new tariff under heading 1508.90. It was noted that the classification list dated 01/03/1986 and 01/4/1986 of the appellants were also finally approved under heading 1508.90 based on earlier decision of the Tribunal. It was also recorded that the earlier decision of the Tribunal dated 31/01 .....

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appellant is before us against order dated 30/04/2013 of Commissioner (Appeals), Delhi - I. The dispute in the present appeal is regarding classification of Olemessa Baby Massage Oil (OBM Oil), prepared and sold by the appellant for the past many decades. This dispute has a long history. The said OBM Oil is made by adding small quantity of coal tar dye named Funchen Yellow to the groundnut oil which has already suffered duty. No perfumes were added. This mixtures, filled up in small plastic con .....

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t was classified under T.I. 68. On appeal by the Department, the Tribunal decided the case vide final order dated 28/02/1990. It was held that the final product continued to be groundnut oil as testified by the Chemical Examiner. OBM Oil cannot be regarded as preparation for care of skin. It should be classifiable as vegetable non-essential oil under T.I. 12. Since the groundnut oil itself is duty paid, there was no question of charging duty on OBM Oil. The SLP filed by the Revenue before the Ho .....

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was also finalized in those lines. The appeal by the Revenue against the order of the Assistant Commissioner was also dismissed vide order-in-appeal dated 16/08/1994. The Revenue again appealed to the Tribunal which was dismissed vide final order dated 04/01/2002. However, the Department again took up the classification of OBM Oil w.e.f. 01/3/19994 by way of appeal to Commissioner (Appeals). The Commissioner (Appeals) vide his order dated 27/06/1996 differed from earlier decision and allowed the .....

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e classified under heading 1508.90 as it was not mere groundnut oil . The decision of the Tribunal dated 04/01/2002 was distinguished on the ground that the same was applicable to the old tariff. 3. The learned Counsel for the appellant narrated the sequence of events as brought out above and submitted that the Department has again and again re-examining the issue with no grounds despite of the matter has already been affirmed by the highest court in appellant s favour. The impugned order is fac .....

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. Admittedly, there is nothing in the appeal records or in the impugned order to indicate the composition of the product, the classification of which is in dispute right from 1984, has undergone any change during these periods. The Tariff heading and the scope in the new tariff as well as old tariff has been examined while classifying the product by its nature and use. We find that the decision of the Tribunal on the very same product made by the appellant dealt with the classification in the ne .....

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