1999 (9) TMI 181

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..... Respondent. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of duty of Rs. 2.63 lakhs approximately on the ground that the three products manufactured and cleared by the applicant are classifiable under Heading 3306.00 as preparations for oral and dental hygiene and are not patent or proprietary medicaments classifiable under Heading 30.03. 2. The advocat .....

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..... preparations for dental or oral hygiene and therefore the requirement in Note (2) to Chapter 37 are not satisfied. 3. The departmental representative contends that the Dy. Chief has tested both these products and opined the products to be cosmetics. He cites the judgment of the Supreme Court in Shri Baidyanath Ayurveda Bhavan Ltd. v. C.C.E., Nagpur - 1996 (83) E.L.T. 492 in support. 4. Prima .....

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