2001 (5) TMI 518 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi reviewed an appeal challenging the classification of Himtaj tel as 'Perfumed Hair Oil' under the Central Excise Tariff Act, 1985. A penalty and duty were imposed, but conflicting views on classification led to the case being referred to a Larger Bench for resolution. Pre-deposit was waived, and coercive steps for recovery were halted until further orders. The appeal will be heard by a Larger Bench of three Members in July 2001.