Ranjan Gogoi, J. - (1.) Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as 'the Tribunal') holding that the coconut oil manufactured and packed in "small containers" by the respondent(s)assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act'), the Revenue is in appeal before us.
(2.) The dispute is with regard to classification of coconut oil in packings upto 2 litres in case of M/S Madhan Agro Industries the respondentassessee in Civil Appeal No.1766 of 2009 and packings upto 500ml in case of the respondent(s)assessee(s) in the connected appeals i.e. Civil Appeal Nos.67036710 of 2009. The relevant period of assessment in all the appeals under consideration is subsequent to the amendment of the First Schedule to the Central Excise Tariff Act, 1985 by the Amendment Act of 2004 (5 of 2005) which came into force on 28.2.2005.
(3.) The facts, in brief, may be noted at the outset: The respondentasessee in Civil Appeal No.1766 of 2009 i.e. M/S Madhan Agro Industries Private Limited is/was a manufacturer of 100% pure coconut oil marketed under the brand name "Shanthi". In Civil Appeal Nos.67036710 of 2009 the assesses are four jobworkers of M/S Marico Limited who had received 100% pure coconut oil from Marico Limited in bulk and thereafter had packed the same in small packages which were supplied back to Marico as per dispatch schedules issued. The packages in question carried a declaration that they contain 100% pure coconut oil. The trademark "Parachute" is also inscribed on the packs. In Civil Appeal No.1766 of 2009, the packings also included pouches of 5 ml. All the packs are marked as "edible oil".;