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2014 (10) TMI 336 - AT - Central ExciseWaiver of pre-deposit of duty - Classification of goods - classification of “Rexona” under Chapter sub-heading No. 3401.00 or under 3307.30 - Held that:- Issue relates to classification of the goods manufactured by the applicant viz. Lux, Rexona and between two competing sub-headings viz. 3401.10 and 3307.30 of CETA, 1985. It is the claim of the Department that the goods in dispute are classifiable under sub-heading 3307.30 and not as bathing bar as claimed by the appellant under Chapter sub-heading 3401.10. We find this Tribunal in the case of Wipro Ltd. and also in the applicant’s own case discussed in detail the merit of classification of similar products and arrived at a conclusion that the said goods are classifiable under Chapter Heading 3401.10 and not under 3307.30 as claimed by the Revenue - from the record that for subsequent periods following the said decision similar goods had been classified under Chapter sub-heading 3401.90 which had also not been appreciated by the ld. Commissioner even though the said orders were placed before him. Taking into consideration the aforesaid circumstances, we are of the prima facie view at this stage that the applicant’s products are classifiable under Chapter sub-heading 3401.10 as claimed by the applicant. - Stay granted.
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