TMI Blog2016 (12) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No.58903 of 2013 - Final Order No.54603/2016 - Dated:- 28-10-2016 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) S/Shri C. Harishankar, Senior Advocate and S. Sunil, Advocate - for the appellant. Shri G.R. Singh, Authorized Representative (DR) - for the Respondent. Per. B. Ravichandran :- The 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 groundn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ETH 1508.90 in view of the decision of the Tribunal as upheld by the Hon ble Supreme Court, as above. The assessment 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 appeal by Revenue. The order was challenged by the appellant before the Hon ble Delhi High Court by way of a writ-petition. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 31/01/1990 holding the classification of the product under T.I. 12 has been affirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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