9911796707
TMI Blog1997 (1) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.K. Bhatnagar, 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 enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 can be taken as specifying 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V(PI) 30-8/90/3447, dated 19-7-1990. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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