2004 (3) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi considered the classification of mukh shakti yog manufactured by Dabur India Ltd. under the Central Excise Tariff Act. The Revenue claimed it should be classified under sub-heading 3006.90, but the Commissioner (Appeals) classified it under sub-heading 3306.10 as tooth powder. The Tribunal rejected the Revenue's appeal based on previous decisions and circumstances.