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2009 (6) TMI 556 - CESTAT, MUMBAIClassification- The dispute relates to the classification of the product manufactured by the respondent, while the respondent classified the same under sub-heading 3305.10, the department wants to classify the same under sub-heading 3305.99 under Central Excise Tariff Act, 1985. The product manufactured by the respondent is known as Johnson’s Baby Hair Oil. The Commissioner (Appeals) by order set aside the order passed by the original authority and accepted the contention of the assessee/respondent and classified the product under sub-heading 3305.10. Similar view has been taken in another appeal decided on 29-8-2002. Both these separate orders are under challenge in these appeals by the Department. Held that- there has been no dispute by the Department regarding the classification of the product under sub heading 3305.10 and has been classified on regularly. For the reason stated above, in our considered opinion, there is no case made out for interference with the impugned order. Accordingly, the appeals are dismissed.
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