2003 (11) TMI 474 - AT - Central Excise

Summary

The appeal dealt with the classification of Parachute Dandruff Solution Coconut Hair Oil under sub-heading 3305.10 or 3305.99. The appellant argued based on Note 2 to Chapter 33 and a previous Tribunal decision. The Tribunal found merit in the appellant's contention, waived the pre-deposit condition, and stayed the demand collection pending further hearing on 15-1-2004.