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HARISH CHANDER, P.K.KAPOOR
Veto Co. – Appellant
Versus
Collector of Central Excise – Respondent
P.K. Kapoor, Member (T)
1. This is an appeal against the Order passed by the Collector of Central Excise (Appeals), Madras. Briefly stated the facts of the case are that prior to 27-2-1986 the appellants product 'Rita' was being assessed as 'Perfumed hair oil' under Item 14(ii)(b) of the erstwhile Central Excise Tariff on the basis of the approved classification list. On 6-3-1985 the appellants filed a revised classification list claiming the product 'Rita' as classifiable under Tariff Item 68 on the grounds that by itself 'Rita' was only a concentrate which could be used as hair oil only after mixing it with certain oils like Coconut oil or Gingly Oil. On the same grounds the appellants also preferred a refund claim on 30-3-1985 in respect of the differential duty paid during the period 23-7-1982 to 22-3-1985. They contended that unmixed products which were not directly used like that of the appellants became exigible only with effect from 17-3-1985 when Explanation III was added to Item 14F of the Tariff. However, on the grounds that the product in question was being marketed by the appellants as a 'hair oil' and was also known to their dealers and consumers as a hair oil the
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