1999 (1) TMI 104 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case regarding the classification of products Clohex and Stolin. The duty was demanded on the grounds that they are not patent or proprietary medicines but preparations for oral or dental hygiene. The tribunal considered arguments based on the ingredients and usage of the products. Ultimately, the applicant was directed to deposit Rs. 2 lakhs within a month, with the remaining amount waived for the first product Clohex.