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2012 (6) TMI 558 - CESTAT, CHENNAIClassification of the respondent s product Ponds Oil Control Face Wash - Revenue appeal that the same should be classified as Skin Care preparation falling under Chapter Heading 3304.00 of the Central Excise Tariff Act rather than under the Heading 3402.90 as Organic Surface Active Agent (OSA) accepted by Commissioner (Appeals) – Held that:- Since the disputed issue stands decided in favour of the respondents by several decisions of the Tribunal in MUL DENTPRO PVT. LTD. Versus COMMISSIONER OF C. EX., VAPI [2007 (8) TMI 150 (Tri)], ALFA PACKAGING Versus COMMISSIONER OF C. EX., VAPI [2010 (10) TMI 400 (Tri)] find no merits in the Revenue s appeal – against revenue.
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