2002 (9) TMI 105

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..... -assessee from Order No. 146/1993-C in Appeal No. E/2543/92-C of the Customs, Excise and Gold (Control) Appellate Tribunal dated 30th April, 1993, is : whether 'Kum-Kum pencil' is entitled to the benefit of Notification No. 235/1988-C.E., dated 3rd April, 1986. 2.The assessee manufactures Kum Kum pencil. Notice dated 13th March, 1991 was issued to the assessee by the Assistant Collector of Centra .....

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..... tification No. 235/1988-C.E. However, the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal'), on appeal by the Revenue, held that Kum-Kum in powder form, in liquid form or in sticker form could be treated as 'Kum-Kum' in common parlance. It declined to take Kum-Kum, in pencil form, as falling under the exemption granted by the Notification No. 235/1986-C.E. That view .....

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..... tion of goods Rate of duty (1) (2) (3) 1. Kum Kum Nil 2. Kajal Nil 3. Sindur Nil 4. Alta and Mahavar Nil 4.Indeed, the notification proceeds on the footing that Kum Kum and four other goods fall under sub-heading 3307.90. 5.From a reading of the order of the Collector (Appeals), it is clear that Kum Kum is available in four different forms in the market. It is also on record that .....

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