AMARDEO PLASTICS INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides at length. These two appeals are against two orders passed by the same adjudicating Commissioner respectively on 17 -12 -2004 and 28 -4 -2005. In the case of M/s. Amardeo Plastics Industries, the duty demand is for Rs. 84,23,94,428/ - for the impugned period January 1995 to April 1998. In addition, there is a penalty of Rs. 57,86,94, 085/ -. The order relates to 9 Show Cause Notices.

(2.) IN the case of M/s. May and Win Enterprises Pvt. Ltd., the duty demand is for Rs. 2,29,73,905/ - for the period June 1998 to April 2000 and there is also a penalty of an equal amount. The order covers 6 Show Cause Notices.

(3.) IN both the cases, the dispute relates to classification and dutiability of Parachute Coconut Oil. The oil in question is obtained from M/s. May and Win Enterprises Ltd. and packed in plastic HDPE containers of 100ml and 200 ml by M/s. Amardeo Plastics Industries and in additional packings of 1 Ltr., 500 ml and pouches of 6 ml by May and Win Enterprises Ltd. It is the claim of the appellants that the impugned product is classifiable under Heading 15.03 as edible oil and is chargeable to nil duty, whereas it is the case of the department that the impugned product is classifiable under sub -heading 3305.90 and is chargeable to appropriate rate of duty as hair oil.