TMI Blog2016 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... scription of the goods appearing against the said entry clearly reflects upon the intention of the legislation that it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under the said entry. If the Revenue’s contention is correct, the entry, according to us, would have read as “preparations for use as soap in the form of bars, cakes, moulding pieces or shapes and organic surface active products”. In other words if the legislature intended to cover all the organic surface active products, which may be in a shape other than bars, cakes, moulded pieces or shapes, they would have referred to the organic surface active products, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is engaged in the manufacture of cleaning liquids like floor cleaners, utensil cleaners, glass cleaners, etc. under the brand of ARO , CLEANMATE and MORE VALUE . The said products are being cleared by them on payment of duty on the assessable value adopted in terms of the provisions of Section 4 of Central Excise Act. 3. However, the Revenue felt that the appellant s products attracted duty on MRP, in terms of Notification No. 49/2008 (N.T.), dated 24-12-2008 issued in terms of Section 4A of Central Excise Act. Accordingly proceedings were initiated against them for confirmation of differential duty. 4. During the course of adjudication, appellant took a stand before the adjudicating authority that in terms of Sl. No. 40 of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and 3402 20 90. 7. The dispute in the present appeals relates to the legal issue as to whether the said goods would attract duty in terms of Section 4 or the same are required to discharge their duty liability in terms of Section 4A of the Central Excise Act, in terms of Sl. No. 40 of Notification No. 49/2008. For better appreciation, we reproduce the said Sl. No. 40 of the Notification in question. 40 3401 11, 3401 19 or 3402 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20 30 As is clear from the above Sl. No., organic surface active products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the chapter head 3402, mentioned in the notification, refer to Organic surface active products only. The products manufactured by the Respondents fall under the said chapter head 3402. 1 find that the form of the products i.e., bars, cakes, etc., finds mention only in chapter head 3401 and not in 3402. In this regard, the Respondents argue that the Heading 3402 20 cover preparations for washing and cleaning, which are in various forms including Bars, Cakes, Moulding Pieces, Shapes and also in the form of liquid, and that the said notification has consciously excluded cleaning and washing preparations in the form of liquid. I am not in agreement with this argument because, the description - preparations for use as soap in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent - Soap and organic surface- active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent : 3401 11 - For toilet use (including medicated products) : 3402 Organic surface-active agents (other than soap), surface-active preparations, washing preparations (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is only the said entry which requires interpretation and any reference to the classification heading, for interpreting the notification, is irrelevant. There is no dispute about the fact that the Entry 3402, under which the appellant s products fall, is one of the specified entry under Sl. No. 40. The said entry relates to organic surface active products. The description of the goods appearing against the said entry clearly reflects upon the intention of the legislation that it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under the said entry. If the Revenue s contention is correct, the entry, according to us, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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