TMI Blog2020 (1) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... is not bath preparation for classification under Heading 33.07 of the Central Excise Tariff Act as contended by the Revenue. Appeal allowed - decided in favor of appellant. - Ex. Appeal No. 373 of 2012 - FO/75086/2020 - Dated:- 17-1-2020 - MR. P. K. CHOUDHARY, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Mr. M. H. Patil, Advocate for the Appellant Mr. A. K. Biswas, A. R. for the Respondent ORDER The appellants M/s. Hindustan Unilever-Dabgram are engaged in the manufacture of various Toilet Soaps under various brands and were clearing the same claiming classification under S. H. No. 3401.10 of CETA. Department issued a Show Cause Notice dated 24/04/1998 seeking to classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (Tri.) 2. Hindustan Lever Ltd.-2000 (121) ELT 451 (Tri.) 3. Maintained by S. C.-2002 (146) ELT A-214 (SC) 4. Hindustan Lever Ltd.-2005 (186) ELT 70 (Tri.) 5. Hindustan Lever Ltd. 2003 (151) ELT 387 (TRI) 6. Affirmed by SC-2013 (291) ELT 483 (SC) 7. Tata Oil Mills Co. Ltd. 1997 (94) ELT 277 (SC) 8. Hindustan Lever Ltd.-Order-in-Original No.17/2008(C) dated 31.10.2008 9. Hindustan Unilever Ltd.- Order-in-Original No.16/ Commr/CE/Kol.V/ADJN/09 dtd. 20.03.2009 2.2. The Supreme Court in the case of M/s. Hindustan Lever Ltd. (Supra) has rejected the Civil Appeal filed by the Department and upheld the decision of the Tribunal. CBEC vide Circular dated 03/12/1997 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low TFM content would be considered as bathing preparation as they are expensive, he attempted to explain that when the tariff does not make such a distinction, then the classification has to be adopted in that manner only. We are not impressed with this reply as the TFM content is not the basis for classification at all. Even in terms of the judgment of Hon ble Apex Court in the case of Oswal Agro Mills Ltd. v. CCE as reported in 1993 (66) E.L.T. 37, it has been laid down that considered in the legal setting and commercial parlance, the Court observed that toilet soap being of everyday household use for the purpose of bath and having removed its separate identity which it enjoyed preceding amendment and having been not specifically inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions in terms of commercial understanding of the item is little surprising. Bath preparations as shown to us in terms of the understanding and product itself are very expensive item which are used for softening the item and leave the body scented. Hence, the item in question is soap only for classification under Chapter Heading 34 and it is not bath preparation for classification under Heading 33.07 of the Central Excise Tariff Act as contended by the Revenue. 5. In view of the above, we find that the issue is no longer Res Integra, being covered by the above decision and other decisions. The impugned order is liable to be set aside. 6. Accordingly, appeal E/373/2012 is allowed with consequential relief if, any as per l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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