1998 (10) TMI 119

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..... sundaram, Member (J)]. The appellants herein are inter alia engaged in the manufacture of nail polish, nail strengthener, nail polish remover, cuticle softener, etc. falling under CET sub-heading 3304.00 and thinner under CET sub-heading 3814.00, as per classification list submitted by them w.e.f. 1-3-1992 and 1-10-1992. All these items are manufactured under the trade mark Gala of London . .....

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..... ed notifications) and proposing imposition of penalty. The Assistant Collector accepted the assessees plea of classification under CET sub-heading 3814.00, holding that there is no evidence of any practice or usage that the thinner is used for removal of nail polish and as such, the condition of Note 5 to Chapter 33 is not satisfied. He held that the product was not a preparation for use in manic .....

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..... ce of Rs. 12.50 also indicates that the product is a cosmetic preparation. The label on the product shows that it is a scientifically formulated solvent to correct dried and thickened nitro cellulose lacquer . The contention of the assessee that the thinner in dispute is different from nail polish remover is unsubstantiated. Even assuming that there is a difference from thinner and nail polish re .....

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