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2016 (4) TMI 322 - AT - Central ExciseClassification - Bio-95 - Whether to be classified under CETH 3402.90 as per revenue or under 3402.10 as claimed by appellant - Held that:- the product is 'Organic Surface Active Agent' as per the main tariff entry under Chapter Heading 3402. 'Organic Surface Active Agent' has been divided into two sub-headings, one is under 3402.10 as "Sulphonated Castor Oil, Fish Oil or Sperm Oil" and second is under 3402.90 as "other". It is found that the appellant with effect from 01-12-2004 changed the formula and according to which they started using Sulphonated Castor Oil instead of Ground-Nut Oil. As per the composition, Sulphonated Castor Oil exists in the product to the extent of 95%. On this fact, the product is pre-dominantly preparation of Sulphonated Castor Oil. Therefore, in our view the product Bio-95 is clearly classifiable under the CETH 3402.10. It is found that 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. Therefore, by applying the decision of Tribunal in the case of Unitex Dychem India Vs. Collector of C.Ex., New Delhi [1998 (5) TMI 99 - CEGAT, NEW DELHI], where the 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%, hence, the product Bio-95 is correctly classified under 3402.10. Classification - Herbal Pet Wash - Whether to be classified under CETH 3307.90 as per revenue or under 3401.11 as claimed by appellant - Held that:- as per the Drug licence in respect of this product, the product is manufactured out of Neem, soap-nut and shikakai, the product is licensed as 'Ayurvedic Proprietary Medicine', the label of the product highlights that it protect 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. On the identical product, this Tribunal in the case of Commr. C.Ex., Chennai vs Calcutta Chemical Co. Ltd. [2008 (8) TMI 620 - CESTAT, CHENNAI] decided the classification of the product. Therefore, the products namely Herbal Pet Wash are correctly classified under 3401.11. - Decided in favour of appellant
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