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2010 (10) TMI 400 - AT - Central ExciseClassification - Demand - the products in question do not contain any soap but are organic surface active agents - The difference between the two entries is that whereas Chapter 34 covers cleaning preparations Chapter 33 includes bath preparations - That in view of the HSN their products under reference are specifically excluded from the scope of Heading 33.07 and specifically included under the scope of Heading 34.02 - The product being an OSSA product and keeping in view the amended provisions of explanatory notes, such products have to be held as classifiable under Heading 34.02 - Tribunal in the case of Mul Dentpro Pvt. Ltd. v. CCE, Vapi 2007 -TMI - 2681 - CESTAT, AHMEDABAD) in which case Pears Face Wash, produced on the principle of surface active agents was held to be classifiable under Heading No. 34.02 - Accordingly decided in the favour of the assessee
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