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TMI Blog2016 (3) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical issue, in the case of Unitex Dychem India [1998 (5) TMI 99 - CEGAT, NEW DELHI] this Tribunal decided the classification under 3402.10 of product containing 53% water and 47% Sulphonated Castor Oil. The present case of the appellant is on a better footing for the reason that in the captioned product Sulphonated Castor Oil used is to the extent of 95%, therefore, the judgment is squarely applicable. Herbal Pet Wash - Held that:- As per the Drug licence in respect of this product, the product is manufactured out of Neem, soap-nut and shikekai, the product is licensed as Ayurvedic Proprietary Medicine, the label of the product highlights that it protects the pet animals from insects & pests. The product is also not used as toilet soa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CETH No. 3402.90 till 30-11-2004. However, with effect from 01-12-2004 they changed the classification to CETH No. 3402.10 and thereby misclassified the product to avoid it from being assessed under Section 4A of the Central Excise Act, 1944. Being aggrieved by the said impugned order, the appellant are before us. 3. Mrs. Kranti Rathi, Ld. Counsel for the appellant submits that as regard the misc. application, the appellant in the original appeal only raised the ground of limitation, however by the way of this misc. application, additional grounds of appeal on classification of the product in question have been raised which may kindly be considered for the reason that the very same issue in the whole case is classification of the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct label declares the product Pet Wash as based on Ayurvedic formula of Neem, Soap-nut Shikekai of pet wash. Gives shiny coat to animals and protects them from insect pests. She further submits that the perfumery cosmetic or toilet preparations in Heading 3307 which applied to animal toilet preparation but in the present case the product is not perfumery cosmetic or toilet preparations whereas the same is medicated soap and the same was licensed as Ayurvedic Proprietary Medicine, therefore it does not fall under Chapter 33. She also submits that on the identical product used for pets such as dogs, the Tribunal in case of Commr. C.Ex., Chennai vs Calcutta Chemical Co. Ltd. 2008 (232) ELT 637 (Tri.- Chennai) held the classification unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions made by both the sides. 6. Before deciding the matter, we take up the misc. application; we find that the additional ground submitted under this application is on the issue of merit of classification, since entire root cause of the proceeding is classification, it cannot be considered as a new ground, the said additional ground is arising out of the impugned order. We, therefore, allow the misc. application. 7. We find that as regard the classification of Bio-95, there is no dispute that the product is Organic Surface Active Agent as per the main tariff entry under chapter Heading 3402. Organic Surface Active Agent has been divided into two sub-headings, one is under 3402.10 as Sulphonated Castor Oil, Fish Oil or S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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