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2014 (1) TMI 50 - AT - Central ExciseClassification of Wokadine Surgical Scrub - Held that:- Following assessee's own case [2003 (6) TMI 258 - CESTAT, MUMBAI] - The product in question is primarily intended for and actually used for, its antiseptic properties, the classification claimed by the appellant therefore will have to be accepted - Decided against Revenue. Whether the physician’s samples cleared by the respondent are entitled for duty exemption under Notification No. 48/77 - Held that:- The colour, contour, type size of packing of the physician samples are same as those of regular trade packing - All the conditions for benefit of Notification No. 48/77-C.E. are not fulfilled and the same has been wrongly allowed by the Commissioner (Appeals) - Decided in favour of Revenue.
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