1998 (10) TMI 300

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..... espondents. [Order per : K.S. Venkataramani, Vice President]. The application is for dispensing with the pre-deposit of a duty amount totalling Rs. 61,205/-. Shri K.M. Mondal for the applicant submits that the issue relates to classification of Sodium Chloride solution 20%, manufactured by them. The department seeks to classify the goods under sub-heading 3003.10 Central Excise Tariff Ac .....

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..... dent of Central Excise had reported that the control samples which were examined, showed that they did not bear any trade mark or brand name/monogram of the applicant and he therefore dropped the demand. This order of the AC was taken up for review before the Commissioner (Appeals) on which the present impugned order has been passed in favour of the department and against the applicant. The Ld. co .....

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..... s special symbol/monogram in the shape of an octagon in which the letter Comteck is written and as such classifies P or P medicines under that sub-heading. As noted above, a totally different ground has been taken in the grounds of appeal before the Commissioner (Appeals) and it is further seen that in such circumstances, review cannot take place on a totally new ground. Therefore, we hold tha .....

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