1983 (10) TMI 244 - AT - Central Excise

Summary

Issues: Classification of MUM deodorant under Item No. 14F CET, Time-bar for duty demand

The judgment pertains to an appeal transferred to the Appellate Tribunal from the Central Government under Section 35P of the Central Excises and Salt Act, 1944. The appellants, manufacturers of cosmetics and toilet preparations, contested the classification of their product, MUM deodorant, under Item 14F of the Central Excise Tariff Schedule. The dispute arose when the Central Excise authorities issued a short-levy notice demanding duty on the MUM deodorant cleared during a specific period. The Asst. Collector upheld the classification as a preparation for the care of the skin, leading to an unsuccessful appeal by the appellants. The main issue before the Tribunal was whether MUM deodorant qualifies as a skin care preparation under Item No. 14F CET. The appellants argued that it solely aims to prevent bacterial growth from perspiration, without involving skin care. Additionally, they raised a time-bar defense for the duty demand, albeit without providing reasons to support it.

During the hearing, the Senior Departmental Representative cited various technical authorities to support the classification of deodorants as cosmetic preparations for skin care. References were made to books like "COSMETICS-SCIENCE & TECHNOLOGY" and "HARRY's Cosmeticology," highlighting the inclusion of deodorants under skin care categories. The authorities emphasized the role of deodorants in absorbing odorous materials and preventing bacterial growth on the skin surface. The appellants failed to present any evidence to counter these authoritative references, leading the Tribunal to uphold the lower authorities' classification of MUM deodorant as a skin care preparation falling under Item No. 14F CET.

Regarding the time-bar defense raised by the appellants, the Tribunal found it lacking in merit. The Asst. Collector's order had already considered the limitation aspect, and the appellants failed to provide any substantive basis for their contention. Consequently, the Tribunal upheld the lower authorities' orders, rejecting the appeal against the duty demand. The judgment reaffirmed the classification of MUM deodorant as a skin care preparation under Item No. 14F CET and dismissed the time-bar defense, thereby upholding the duty demand imposed by the Central Excise authorities.