2002 (8) TMI 380

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..... The appeal is directed against the Order-in-Appeal No. 1028/CE/DLH/2001, dated 30-10-2001 of the Commissioner of Central Excise (Appeals), New Delhi. Under the impugned order, the Commissioner held that Lal Tail manufactured by the respondents was liable to classification under Heading No. 3003.39 and not under Heading 3304.00 as decided by the Dy. Commissioner in the Order-in-Original. The res .....

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..... s covered by the order of the Eastern Bench also is Lal Tail manufactured with the same ingredients and for the same purpose. In the order dated 26-6-2002, the Eastern Bench held that the correct classification of the Lal Tail would be under sub-heading No. 3304 as preparations for the care of skin (other than medicaments) . 4. We perused the records and considered the submissions. We find .....

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