TMI Blog2005 (7) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The issue for determination in these appeals is the classification of Imidil dusting powder and Micocept dusting powder manufactured and cleared by the assessees during the period in dispute - whether under CET sub-heading 3003.20 as pharmacopoeial products, as claimed by the assessees or under CET sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the above mentioned two products under CET sub-heading 3304.00 at 40% ad valorem and finalising the assessments accordingly, confirming the duty demand and imposing a penalty of Rs. 1,000/- on the assessees. This order was challenged before the Commissioner of Central Excise (Appeals), Mumbai, who allowed the appeal by way of remand by his order dated 11-8-1997; the matter was heard afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts during the period September, 1992 to May, 1996 on the basis that the products were classifiable under Chapter Heading 33.04. The notice also proposed penal action against the assessees. The notice was adjudicated by the Commissioner of Central Excise, Mumbai, by order dated 24-2-1999 in which he upheld the contention of the department and confirmed the duty demand raised in the notice and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Commissioner, in the order challenged by the assessees, has relied upon the Tribunal s decision on similar product in the case of CCE, Mumbai v. Muller Phipps (India) Ltd. - 2000 (126) E.L.T. 856 dealing with prickly heat powder, and C.B.E.C. Circular No. 356/72/97-CX., dated 20-11-1997 to conclude that the disputed products are not medicaments but preparation for care of the skin. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned SDR to the non-challenge of the chemical examination report by the assessees is overruled for the reason that even according to the assessees, the product is mainly composed of talcum powder and perfumery compounds. 8. In the result, Appeal No. E/2182/99 filed by the assessee-company is allowed while Appeal No. E/32/2000 filed by the Revenue is dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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