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2013 (5) TMI 741 - CESTAT MUMBAIClassification dispute - Issue involved in this case is regarding classification of only Air freshener (Paper Type). The appellants claimed classification under Heading 3307.49 whereas the department has classified the product under Heading 3307.90. - Held that:- It is well settled that HSN is safe guide for classification. It is also a settled principle that the entry which comes last to be preferred. The entry 3307.90 comes last. Therefore there is no reason to interfere with the concurrent findings of the lower authorities. The ld. Commissioner (Appeals) order is upheld. The appeal filed by the appellants is dismissed.
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