9911796707
TMI Blog1999 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... same under sub-heading 3307.90. 2. The respondents are engaged in the manufacture of pre-moistered detergent tissues under the brand name Fresh Ones , the classification for which was approved earlier by the Assistant Collector under sub-heading 3401.30 attracting duty at the rate of 15% ad valorem. For the year 1989-90, the respondents filed classification list 53/89 effective from 1-4-1989 and this list was approved by holding the product to be classifiable under sub-heading 3307.90 attracting duty at the rate of 105% ad valorem. The lower Appellate authority held that the product was paper impregnated with detergent falling for classification under sub-heading 3401.30 and not a Cosmetic or Toilet preparation falling under sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 grams 3 to 7 Litres 5 Litres Aromatic Compound 3. 250 to 375 CC Water 4. Balance Total one batch 65 litres 4. The Deputy Chief Chemist analysed the samples of the wet detergent cleansing tissues and reported that a sample is in the form of rolls of tissue paper moistened with a composition consisting of perfumery and surface active materials, water and organic solvent and enclosed in unit containers with provisions for continuous delivery of tissue paper, as required. Note : The liquid portion has the general composition of cleaning lotion or cleaning milks which are described in technical books as cosmetics. The products can therefore, be treated as tissue paper impregnated wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with cosmetics, classifying under sub-heading 3307.90 which covers pre-shave, shaving or after shaving preparations....., personally deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.... In short, the Department seeks to treat the product as cosmetic or toilet preparation. 6. The scope of Heading 33.07 is explained by Notes 2 and 3 of Chapter 33 which reads as under: Chapter Note No. 2 : Heading Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils) suitable for use as goods of these headings and put up in packings with labels, literature or other indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. to remove dust, grease, etc. when one is away from soap and water. In the adjudication order dated 30-4-1991, the contention of the appellants that the pre-mix contains nearly 90% to 95% water thus obviating the necessity of use of water after use of fresh ones , has been accepted and the further contention that since the detergent solution does not contain foam booster or foaming agents and also contains more than 90% water, further use of water is not required, has also been accepted and in the present case, this position is not disputed by the Department. 8. The HSN Explanatory Notes to Chapter 33 excludes soap or other products of Heading 34.01 from coverage under Chapter 33. The HSN Explanatory notes clearly state that Chapter 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed product (90 to 95%) and would contain either a very high percentage of humectants like glycerin, sorbitol, oil of Ulay etc. for cleansing milk or ethyl alcohol for cleansing lotion while the disputed product does not contain any humectants (moisturisers) in the pre-mix in which the tissue paper is dipped, as seen from the report of the Deputy Chief Chemist. 10. The learned DR points out that the HSN refers to products covered by Heading 3401 as being those which are generally used for washing hands or face, while the product in question cannot be said to be for such use as the use of Fresh Ones is not followed by use of water; however, this contention is without substance as the product itself contains more than 90% of wate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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