TMI Blog2016 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per the composition, Sulphonated Castor Oil exists in the product to the extent of 95%. On this fact, the product is pre-dominantly preparation of Sulphonated Castor Oil. Therefore, in our view the product Bio-95 is clearly classifiable under the CETH 3402.10. It is found that 3402.10 is a specific entry in respect of product namely Sulphonated Castor Oil and 3402.90 is for "other". It is a settled law that specific entry prevails over the general entry. Therefore, by applying the decision of Tribunal in the case of Unitex Dychem India Vs. Collector of C.Ex., New Delhi [1998 (5) TMI 99 - CEGAT, NEW DELHI], where the Tribunal decided the classification under 3402.10 of product containing 53% water and 47% Sulphonated Castor Oil. The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Central Excise, Pune III, wherein the Ld. Commissioner confirmed the demand of Central Excise duty amounting to ₹ 30,53,183/- and imposed a penalty of equal amount under Section 11AC and also demanded interest under Section 11AB. The Misc. Application was filed by the applicant for considering additional ground of Appeal on the merit of classification of the issue, which was not raised in the Original Appeal memo. 2. The issue involved in the present case is the classification of two products namely Bio-95 and Herbal Pet Wash. The revenue classified Bio-95 under CETH 3402.90 and Pet Wash under CETH 3307.90 as against the appellant's claim under 3402.10 and 3401.11 respectively. The background of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3402.10 is provided for entry Sulphonated Castor Oil, Fish Oil or Sperm Oil and for sub-heading 3402.90 the entry as other . She submits that there is a specific tariff entry for Sulphonated Castor Oil under CETH 3402.10, therefore there is no reason for classifying the same under residual entry i.e. other falling under CETH 3402.90. In support, she placed reliance on the judgment of Unitex Dychem India Vs. Collector of C.Ex., New Delhi - 1998 (103) ELT 118 (Tri.). As regard classification of Herbal Pet Wash, she submits that it is an admitted fact that this product is a medicated soap and used for washing of pet animals such as dogs. She also submits that the appellant has obtained a license in respect of this product as an 'Ayur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claimed by them. Hence there is no suppression of fact on the part of the appellant. The demand is barred by limitation. Ld. Counsel on the ground of limitation placed reliance on the following judgments: (a) Jai Shree Rasayan Udyog Ltd. vs. C.C.E. Rohtak [2015 (316) ELT 338 (Tri. - Del.) (b) Indian Petrochem Corpn. Ltd. vs. C.C.E. Vodadara [2002-(XC2)-GJX-1331-Trib.] (c) Bombay Tubes Containers vs C.C.E. Bombay [1996 - (XC2)-GJX-1247-Trib.] (d) Space Age Engg. Projects P. Ltd. vs C.C.E. Pune [1995 - (XC2)-GJX-0443-Trib.] (e) Pranav Vikas vs C.C.E. New Delhi [2002-(XC1)-GJX-2902-Trib.] (f) Pahwa Chemicals P. Ltd. vs C.C.E. Delhi [2005-(XC4)-GJX-1733-SC] 4. On the other hand, Shri V.K. Shashtri, Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.90 is for other . It is a settled law that specific entry prevails over the general entry. On the identical issue, in the case of Unitex Dychem India (supra) this Tribunal decided the classification under 3402.10 of product containing 53% water and 47% Sulphonated Castor Oil. The present case of the appellant is on a better footing for the reason that in the captioned product Sulphonated Castor Oil used is to the extent of 95%, therefore, the judgment is squarely applicable. 7.1 As regard the product Herbal Pet Wash, we find that as per the Drug licence in respect of this product, the product is manufactured out of Neem, soap-nut and shikakai, the product is licensed as 'Ayurvedic Proprietary Medicine', the label of the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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