2013 (5) TMI 741

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....he Respondent: Shri K. S. Mishra, Addl. Commr (A.R.) JUDGEMENT Per: S.K.Gaule The appellants filed this appeal against the impugned order dated 8.5.2003 whereby the Ld. Commissioner(Appeals) rejected the appeal filed by the appellants upholding the lower adjudicating authority's order. 2. The appellants imported Air Freshners (Paper Type) and Air Freshners (Spray Type) and filed Bill of Entry....

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....n (avoid contact with skin and eyes). Therefore, the product does not merit classification as toilet preparations under the Medicinal and Toilet Preparations (Central Excise) Act, 1955. The contention is that the Advance Ruling Authority has classified similar product in case of M/s. Technical Concepts International Ltd. under Heading 3307.49. The appellants also produced information downloaded fr....

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....arding classification of only Air Freshner (Paper Type). The appellants claimed classification under Heading 3307.49 whereas the department has classified the product under Heading 3307.90. The relevant Tariff Entries are reproduced below:- 33.07 Pre-shave, shaving or after-shave preparations (not containing substances specified in Note 1(d) to this Chapter), personal deodorants, bath preparation....

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.... aromatic plants used for perfuming linen cupboards. (3) Perfumed papers and papers impregnated or coated with cosmetics (4) Contact lens or artificial eye solutions. These may be for cleaning, disinfecting, soaking or enhancing comfort during wear. (5) Wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics. (6) Animal toilet preparations, such as dog shampoos, an....