TMI Blog2009 (10) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 167/86-C.E., dated 1-3-1996. Show cause notices dated 22-6-99 and 3-11-99 came to be issued to the respondents and after hearing the parties, the said order came to be passed by the Deputy Commissioner, had held that the perfume manufactured by the respondent is classifiable under Chapter Heading 3307.90 and would attract duty @ 30% and, therefore, had confirmed the demand. Held that- similar dispute in relation to same product for subsequent period decided in favour of assessee. Nothing pleaded to justify different view. Thus perfume classifiable under sub-heading 3303. - E/537/2005 - 785/2009-EX(PB), - Dated:- 7-10-2009 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Shri M.K. Rastogi, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 173B of the Central Excise Rules, 1944 the classification of dress perfumes was claimed under chapter heading 3303.00 and further exemption was sought to be claimed in terms of Notification No. 167/86-C.E., dated 1-3-1996. Show cause notices dated 22-6-99 and 3-11-99 came to be issued to the respondents and after hearing the parties, the said order came to be passed by the Deputy Commissioner as stated above. 4. While assailing the impugned order, learned DR submitted that HSN notes to Chapter Heading 3303.00 clearly clarify that the said heading covers the perfumes which are designed to give fragrance to the human body, whereas the product in question cannot be used on human body and, therefore, the product could not have been class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot, the learned DR is unable to give any information in that regard. 7. Perusal of the impugned order discloses that the similar dispute in relation to the same product for the subsequent period was decided before the Commissioner (Appeals) in favour of the respondent thereby confirming the classification under Chapter Heading 3303.00. The said decision was subjected to appeal before the Tribunal without any success. Nothing is placed before us which could reveal any additional material so as to justify a view different from the view taken by the authorities and the Tribunal in the earlier case in relation to subsequent period but pertaining to the same product. On this ground itself, the appeal would be liable to be dismissed. 8. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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