9911796707
TMI Blog1997 (1) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... gar, Vice President]. This is an appeal against the order of Collector of Central Excise (Appeals), Bombay dated 26-11-1990. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of an excisable item namely, Sticker Kum-kum (Bindi) . This item has been classified under Heading 3307.00 and the issue which has arisen in this case is whether it was entitled to the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying only those products which are known as `Kum-kum in common or trade parlance. On these considerations in our view only the coloured powder and liquid and circular sticker of different materials which are commonly known as `Kum-kum and have been used over the ages by Hindu ladies as `Kum-kum can be deemed as covered by the Notification. Since these observations also cover circular sticke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90. 7. We have considered the above submissions. We observe that Kum-kum including velvet sticker Kum-kum and circular stickers of different materials having Kum-kum are covered by the Tribunal s above order in the case of Tips and Toes Cosmetics Ltd. (supra) cited by the ld. Counsel. The department has not produced any material to show that the appellant s product was in any way different from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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