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TMI Blog2009 (10) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... imhan, Advocate, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. This appeal arises from order dated 6-12-2004 passed by Commissioner (Appeals), Gurgaon. By the impugned order, the appeal filed by the respondent against the order-in-original passed by the Deputy Commissioner on 1-6-2000 has been set aside. Under order dated 1-6-2000, the Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and, therefore, the product in question has to be classified under heading 3307.90. The Commissioner (Appeals) having ignoring the same, erred in allowing the appeal merely on the basis of its earlier decision. 5. Learned Advocate appearing for the respondents on the other hand submitted that the earlier decision in the respondent's case itself was subjected to appeal before the Tribunal and by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 3467 of 2004 dated 22-7-2008 has been subjected to any further appeal by the Department or not, the learned DR is unable to give any information in that regard. 7. Perusal of the impugned order discloses that the similar dispute in relation to the same product for the subsequent period was decided before the Commissioner (Appeals) in favour of the respondent thereby confirming the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are designed to give fragrance primarily to the human body. The note does not speak about the object on which the perfume could be used or is meant to be used. It merely clarifies that the perfume should be such that it should be designed to give fragrance primarily to the human body. It does not rule out the possibility of use of such product on some different object but which could help to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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