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ARCHANA WADHWA, S.S.SEKHON
Commissioner of Central Excise, Pune – Appellant
Versus
Essen Products (I) Ltd. – Respondent
Per Archana Wadhwa:
Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has classified the respondent's product i.e. "Coconut Oil" under Heading 1503.00 as against the revenue's contention of classifying the same under Chapter 33, revenue has filed the present appeal.
2. After hearing both sides duly represented by Shri S.S. Bhagat, Ld. SDR for the revenue and Shri A.S. Kulkarni, Ld. Advocate, it is seen that the respondents are engaged in the manufacture of edible grade coconut oil under the brand name "Para-care" and Vitamin E was being added in the same. The oil was then re-packed in small plastic bottles of 50 Ml. 100 Ml. 200 Ml. and 500 Ml. It is seen that for a limited period i.e. from 15.06.99 to 29.06.99, they also advertised the product by printing on the bottles as "enriched with Vitamin E and keeping fresh for a longer time vitalize of skin and hair". Since the coconut oil was of a edible grade, the above advertisement was objected to by the Food
3. The Commissioner (Appeals) has held that the addition of Vitamin E, which is permitted under the Prevention of Food Adulteration Act, 1955, would not
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