SRIKANTH SACHETS (P) LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal arises from OIO No. 62/2000 dated 18.1.2001 by which the Commissioner has held that the appellant procuring coconut oil and shampoo in bulk and making small sachets of 6ml, 8ml and 100ml packings and then affixing the brand name SUKESH & NEW SUKESH amounts to a process of manufacture and that these goods are required to be classified under Chapter Sub -Heading 3305.30 up to 1996 -1997 and thereafter under Chapter Sub -Heading 3305.99 of the Schedule. The appellant's Advocate submits that in the appellant's own case, in Final Order No. 1624/2004 dated 19.10.2004, the Tribunal, 2005 (119) ECR 90 (T), after due examination of the Board's Circular No. -CX dated 31.8.1995, and earlier Tribunal judgment rendered in the case of Kothari Products Ltd. v. CCB, Kanpur has held that the item continues to remain as Fixed Vegetable Oil as laid down in Note 3 to Chapter 15 and the packing does not bear labels, literature or indication to the effect that it is meant for application on hair as specified under Note 2 to Chapter 33 and hence, set aside the classification of coconut oil alone under Chapter 33. He submits that this appeal is required to be allowed in terms of the said Final Order.

(2.) THE learned SDR fairly conceded that the Tribunal has already allowed the assessee appeal in terms of earlier and the Board's Circular.