9911796707
TMI Blog2004 (12) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... drew samples on 29-4-1996 and after testing and by a notice dated July 1996 proposed to classify the said entity under Heading 3304 based on the following grounds - However, on scrutiny of the said C.L., it was observed that the product listed at Sl. No. 84 i.e. Lakme maximum daily Face wash 50 gm , classified under CHS4 3402.90 @ 30% Adv, merits classification appropriately under CSHS 3304.00 @ 40% Dy. C.C Test Report No. CEX/34-bk-46/96, also confirms the classification of the product under CHSH 3304.00 @ 40% Adv, in view of Chapter Note 2 of Chapter 33 as Cosmetics and Toilet preparation put up in the form clearly indicating the use as preparation for care of skin . And differential duty demands and penalties were also proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paration with organic surface active agent 2.3 The write up, as submitted by the Advocate, does not have the phrase claiming it to be a skin care preparation as reported by the Dy. Chief Chemist. The intended effect after use of the entity i.e. whether as a skin care preparation or and as a deep skin cleans skin gently goes to the root of the application or otherwise of the Note 2 to Chapter 33 of the Central Excise Tariff. This note reads as follows - 2. Headings 33.03 to 33.07 apply, inter alia, to product 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 indications that they are fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpounds giving the effect of a gel i.e. a cream, and reject the claim under 3402.90 of CETA 1985. 2.4 The ld. Advocate for the appellants lays emphasis on the H.S.N. notes and the presence of Organic surface active material in the preparation to claim classified it under 3402.90 by applying Chapter Note 3 of Chapter 34. Note 3 of the Chapter 34 (on 1995-96) reads as under - 3. For the purpose of Heading 34.02, organic surface active agents are products which when mixed with water at a concentration of 0.5 % at 20 C and left to stand for one hour at the same temperature : (a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) Reduce the surface tension of water to 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealing with the same. A detailed perusal of the notes does not enthuse the upholding of the view that Maximum Daily Face Wash 50 gm should merit classification under heading 3402.90 as Others when as a cleansing cream it would be more appropriately classified under 3304 by applying Chapter Notes 2 4 to Chapter 33. 2.5 The reliance of the appellant on the case of Hindustan Lever Ltd. [2000 (121) E.L.T. 451], wherein in spite of moisturising agents, Dove Cake was classified under 3402, is misplaced. It is not applicable in this case, since that entity was in the form of bar/cake which as per HSN Notes, exclusion clause at page 630 and inclusion as Detergent Bar, would stand classified under Chapter 34. A Cleansing Cream , whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
