2015 (9) TMI 154

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..... Ms. Rashmi Malhotra, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The question that arises for consideration in the present appeal is as to whether the respondent/assessee's product was classifiable u .....

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..... s and globes, printed   (4) 4901.90 Other   The competing Entry under which the Revenue wants to recover is Entry 83.10 which falls under Chapter 83 titled "Miscellaneous Articles of base metal". Entry 83.10 reads as under: 83.10 8310.00 Sign-plates, name-plates, address-plates 18% and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No .....

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..... s and a packet of Tata Agni tea and a slogan in Hindi; d) Palmolive Naturals - An advertisement for Toilet Soaps - showing 3 different packs of soap cakes, soap with Milk Cream, with Sandalwood Oil and Lime Extracts and with a face of young girl in bath tub. The advertisement is in Hindi with price quoted as Rs. 7/- for 75 gms.; e) Wheel - Cleaning Powder (Lime perfume) - An advertisement for .....

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