TMI Blog2013 (5) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d contested that the goods were classifiable under Heading 3307.49 of the Customs Tariff. The lower adjudicating authority classified the products under 3307.90. The appellants challenged the same before the Commissioner (Appeals) who in turn upheld the lower adjudicating authority s order and rejected the appeal filed by the appellants. The appellants challenged the order in respect of Air Freshn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically covered under Heading 3307.90. The contention is that the order of Advance Ruling Authority is applicable to the particular assessee and the concerned Commissionerate and it does not have general applicability. The contention is that the information downloaded from the internet is not for similar goods. Therefore, the product is rightly classifiable under Heading 3307.90 and the concu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3307.41 Agarbatti and other odoriferous preparations which operate by burning 3307.49- Other 3307.90- Other 6. From the above, it is clear that sub-heading 3307.49 covers other goods other than goods covered under heading 3307.41. By no stretch of imagination, Air Freshner (Paper Type) can fall under other of 3307.41 Agarbatti and other odoriferous preparations which operate by burning. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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