Per V.K. Agrawal :

The issues involved in these two appeals, arising out of a common Order, are whether the process of repacking of coconut oil into small containers amounts to manufacture and such re-packed coconut oil is classifiable under Subheading 3305.99 of the Schedule to the Central Excise Tariff Act (C.E.T.A.).

2. Shri R. Swaminathan, learned Consultant, submitted that the Appellants, M/s Kothari Products Ltd. purchase coconut oil in bulk pack i.e. 12 Kgs and 15 Kgs pack which is classifiable under Heading 15.03 CETA as a fixed vegetable oil; that they re-pack it into small containers of 100 ml, 200 ml, etc. and is sold in the market in the Brand name "7-up," that the Commissioner, Central Excise, under the impugned Order, confirmed the demand of duty and imposed penalty on both the Appellants holding that after repacking into retail pack, the impugned goods is classifiable under sub-heading 3305.99 as "preparations for use on the hair" in terms of Note 4 to Chapter 33 of the Tariff. The learned Consultant, further, submitted that there is no manufacture in repacking coconut oil, a fixed vegetable oil falling under Chapter 15 of CETA; that there is no Chapter Note in Ch