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2009 (10) TMI 301 - AT - Central ExciseClassification- perfumes- The respondents are engaged in manufacture of Aerosol products including dress perfumes since 1998. The respondents have been classifying the product in question under Chapter Heading 3303.00 from 1-2-1999. Prior to that the product was being classified under heading 3307.49 and the respondents were paying excise duty @ 18% adv. Pursuant to the revised declaration filed on 1-2-99 under Rule 173B of the Central Excise Rules, 1944 the classification of dress perfumes was claimed under chapter heading 3303.00 and further exemption was sought to be claimed in terms of Notification No. 167/86-C.E., dated 1-3-1996. Show cause notices dated 22-6-99 and 3-11-99 came to be issued to the respondents and after hearing the parties, the said order came to be passed by the Deputy Commissioner, had held that the perfume manufactured by the respondent is classifiable under Chapter Heading 3307.90 and would attract duty @ 30% and, therefore, had confirmed the demand. Held that- similar dispute in relation to same product for subsequent period decided in favour of assessee. Nothing pleaded to justify different view. Thus perfume classifiable under sub-heading 3303.
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