2015 (8) TMI 736 - SCH - Central Excise

Classification of goods - Classification of Baygon Mosquito Specialist - Held that - product of the appellant herein known as Baygon Mosquito Specialist is covered by Serial No. 37 (i.e., Mosquito coils, mats and other mosquito repellants ) of Notification No.9/2000 CE (NT) dated 01.03.2000. Since this Notification is issued under Section 4A of the Central Excise Act, 1944, the Revenue rightly assessed the excise duty under the aforesaid provision - order of tribunal 2004 (6) TMI 13 - CESTAT, MUMBAI confirmed - Decided against assessee.

Summary

The Supreme Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal regarding the classification of "Baygon Mosquito Specialist" under Serial No. 37 of Notification No.9/2000 CE (NT). The excise duty was rightly assessed under Section 4A of the Central Excise Act, 1944. The appeals were dismissed.