CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. III Excise Appeal No. 40706 of 2017 (Arising out of Order-in-Appeal No.495/2016 (CXA-II) dated 22.12.2016 passed by Commissioner of Central Excise (Appeals-II), Chennai)

M/s. Hindustan Unilever Ltd., ....Appellant Skin Care Unit, NH-45A, Vadamangalam, Puducherrry-605 102.

Versus Commissioner of GST & Central Excise … Respondent No.1, Goubert Avenue, Puduchery-605 001.

APPEARANCE:

Ms. Padmavati Patil and Mr. Vijay Roshan, Advocates for the Appellant Mr. S. Subramanian, Special Counsel and Mr. M. Selvakumar, Authorised Representative for the Respondent CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

FINAL ORDER No.40597/2025 DATE OF HEARING: 27.01.2025 DATE OF DECISION: 09.06.2025 Per: Shri P. Dinesha This appeal is filed against Order-in-Appeal No.495 (2016) (CXA-II) dated 22.12.2016 passed by Commissioner (Appeals), Chennai.

2. Heard Ms. Padmavati Patil, Ld. Advocate along with Mr. Vijay Roshan, Ld. Advocate for the Appellant and Mr. S. Subramanian, Ld. Special Counsel along with Mr. M. Selvakumar, Ld. Assistant Commissioner, for the Respondent 3. The facts o