2006 (7) TMI 688 - AT - Central Excise

Summary

The issue in the appeal was whether a multi-piece package of lipstick, mascara, and eye liner should be taxed under Sec. 4 or Sec. 4A of the Central Excise Act, 1944. The appellant's contention that Sec. 4 should apply was rejected by lower authorities citing a previous court decision. However, a Larger Bench of the Tribunal ruled in favor of assessing the goods under Sec. 4, which was subsequently upheld in another case involving similar goods. As a result, the Tribunal allowed the appellant's stay petition unconditionally and scheduled the appeal for final disposal on 21.8.2006.