2014 (3) TMI 665

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..... Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,19,46.341/-, interest and penalty. The demand is confirmed on the ground that the toilet paper which is manufactured and cleared by the applicant is assessable to duty under section 4A of the Central Excise Act. The applicant was paying duty as per the provisions .....

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..... ion of the Revenue is that entry at serial no. 55 of the third schedule covers the goods cleansing or facial tissues falling under heading 4818 of the Tariff. The applicant markets the goods in question as bathroom tissues thereby connoting similarity with cleansing tissues as the end-use of the subject goods is also cleansing. In these circumstances, the contention is that the goods in question a .....

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