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2020 (1) TMI 759 - CESTAT KOLKATAClassification of goods - Rexona - Lux - whether classified under S. H. No. 3401.10 of CETA or under sub-heading 3307.30 of CETA? - CBEC Circular No. 31/89 dt. 12/05/1989 - HELD THAT:- The issue has been settled by the Tribunal in the case of appellants themselves in the case of HINDUSTAN LEVER LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2002 (10) TMI 143 - CEGAT, MUMBAI] and was upheld by the Supreme Court in COMMISSIONER OF CENTRAL EXCISE, NAGPUR VERSUS HINDUSTAN LEVER LTD. [2013 (8) TMI 722 - SC ORDER], where it was held that the item in question is soap only for classification under Chapter Heading 34 and it is not bath preparation for classification under Heading 33.07 of the Central Excise Tariff Act as contended by the Revenue. Appeal allowed - decided in favor of appellant.
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