2001 (5) TMI 356

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent is a manufacturer of fairgenol, mycoderm powder and cotaryl skin cream. They classified it as falling under Sub-heading 3003.10 of the schedule to the Central Excise Tariff. The jurisdictional officer wants to classify mycoderm powder under 3307.20 and cotaryl skin cream under Heading 33.04. In this view show cause notice was issued demanding duty on these products manufactured and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... andum of appeal as to why the Commissioner (Appeals) has gone wrong in classifying the product. The Commissioner (Appeals) in the impugned order has analysed the chemical composition of the three products concerned in this case. He referred to the opinion given by the Chemical Examiner on examination. Manufacturer also produced certificates issued by doctors and chemists in support of their conten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X