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TMI Blog2016 (12) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - Held that: - the issue is now squarely covered by the decision of the Tribunal in their own case Netway Home Products India P. Ltd. Versus Commr. of C. Ex., Bangalore-II [2016 (3) TMI 125 - CESTAT BANGALORE], where it was held that Sl. No. 40 does not cover organic surface active products, in liquid form and as such, their assessment to duty under Section 4A is not called for. The classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have held that the liquid cleaners manufactured by the appellants are classifiable under Heading No.3402 but are not eligible for benefit of Notification No.49/2008-CE(NT) dated 24th December 2008, holding that there is a distinction between the descriptions appearing under the said Notification, accordingly confirmed the differential central excise duty along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the legislation that it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under the said entry. If the Revenue s contention is correct, the entry, according to us, would have read as preparations for use as soap in the form of bars, cakes, moulding pieces or shapes and organic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organic surface active products, in liquid form and as such, their assessment to duty under Section 4A is not called for. Accordingly, the impugned order of Commissioner (Appeals) is set aside and the order of the original authority is restored. Appeals are allowed with consequential relief to the appellant, if any. 5. It is seen that the above referred decision was produced before the Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder which acknowledges the acceptance of the Tribunal s order, the arguments put forth by the learned departmental representative that the classification and eligibility to the exemption Notification needs to be reconsidered in each and every case, is a fallacious argument which needs to be rejected outrightly, and it has to be reiterated that the judgment of the higher judicial forum has to be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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