Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 1315 - AT - Central ExciseClassification of two products - Bio-95 and Herbal Pet Wash - Revenue classified Bio-95 under CETH 3402.90 and Pet Wash under CETH 3307.90 as against the appellant’s claim under 3402.10 and 3401.11 respectively. Bio-95 - Held that:- There is no dispute that the product is Organic Surface Active Agent as per the main tariff entry under chapter Heading 3402 - The product Bio-95 is clearly classifiable under the CETH 3402.10. CETH 3402.10 is a specific entry in respect of product namely Sulphonated Castor Oil and 3402.90 is for other. It is a settled law that specific entry prevails over the general entry - On the identical issue, in the case of Unitex Dychem India [1998 (5) TMI 99 - CEGAT, NEW DELHI] this Tribunal decided the classification under 3402.10 of product containing 53% water and 47% Sulphonated Castor Oil. The present case of the appellant is on a better footing for the reason that in the captioned product Sulphonated Castor Oil used is to the extent of 95%, therefore, the judgment is squarely applicable. Herbal Pet Wash - Held that:- As per the Drug licence in respect of this product, the product is manufactured out of Neem, soap-nut and shikekai, the product is licensed as Ayurvedic Proprietary Medicine, the label of the product highlights that it protects the pet animals from insects & pests. The product is also not used as toilet soap, so with this fact the product is a medicated soap which finds an entry under CETH 3401.11. The products namely Bio-95 and Herbal Pet Wash are correctly classified under 3402.10 and 3401.11 respectively - appeal allowed - decided in favor of appellant.
|