9911796707
TMI Blog1997 (12) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) has upheld the classification of CDSW under Heading 3304 and rejected the petitioners claim for classification under Heading 3401. 3. The facts are that the petitioners had submitted a classification list on 28th April, 1992 classifying their product under Heading 3402.00 by mistake. The product was however, rightly classifiable as soap under Heading 3404.10. The above classification list was approved by the Assistant Commissioner of Central Excise, Hyderabad. In view of the above position, they filed a revised classification list on 30th November, 1992 rightly classifying their product under Heading 3401.10. 4. Consequent to budgetary changes, they filed another classification list effective from 1-3-1993 clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce like disinfectants or medicaments or so has been equated. Therefore, even though it is advertised for treatment of acne, since it is basically a soap, it would continue to fall under Heading 3401.10. Further it is not a preparation for care of the skin of the type covered by Chapter 33, therefore, the lower authority should have upheld the classification as requested by them. It was his submission that the lower authorities could have got the sample tested. If that had been so done, the composition would have shown that it was basically a soap. It was also his submission that the lower authorities should not ignore the Chapter Note 2 of Chapter 34. 13. The learned DR stated that the lower authorities were justified in their classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ie case in their favour and have not pleaded financial hardship. However, it is also a fact that both the sides have changed their stand on classification from time to time. 18. Looking to the totality of the facts and circumstances, we consider it will be appropriate if the appellants are asked to deposit Rs. 15 lakhs and on such deposit being made, pre-deposit of the balance amount shall stand stayed and its recovery stayed during the pendency of the appeal. They may do so within 8 weeks from the date of receipt of this order and report compliance on or before 6-3-1998 failing which their appeal shall be liable to be dismissed without further notice. 19. The learned Counsel at this stage seeks leave to request that they may be given l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
