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2003 (11) TMI 77 - SUPREME COURTClassification of goods - Whether 'Acquadermis', a preparation made by the appellant falls under Entry 3401.10 (Soap in any form) or Entry 3307.90 - Held that:- Two certificates are issued one by the Deputy Chief Chemist and another by the Senior Drugs Inspector, Government Analysit (Drugs) as to the nature of product in question. It is contended only the report of the Deputy Chief Chemist has been considered which apart from analysing the product as such has taken note of other aspects such as aggressive sales promotional information supplied by the appellant. Further the report sent by the Government Analyst (Drugs) has not been taken note of at all. The Tribunal has not examined the nature of product to conclude as to under which entry it falls. Nor, the other authorities have examined the matter in proper perspective - Matter remanded back - Decided in favour of assessee.
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