9911796707
TMI Blog2008 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. An amount of Rs.3,13,17,442/- has been demanded as differential duty for the period 1994-95 to 2001-02 (upto July 2001). In passing the orders the lower authorities relied on the test report of the subject product claimed by the appellants to be a washing preparation of CSH 3402.90. On test by the Chemical Examiner and the Chief Chemist, the product was found not to satisfy the prescription in Chapter Note 3 of Chapter 34 for Organic Surface Active Agents (OSAA). 2. HUL has obtained test reports on samples of the product from the Tamilnadu Government Test Laboratory and Vimta Labs, a private lab. Both the test reports certified that the impugned product satisfied the above definition for OSAA. 3. The ld. Counsel for HUL reiterates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 3402.90 and the demands were unsustainable. 5. Ld. SDR supports the impugned order. One of the case law submitted by the SDR to back his arguments is a decision of the apex Court which observed that the test reports of the CRCL should not be brushed aside lightly and another decision which underlines the primacy of the guidelines contained in HSN in deciding classification. He takes us through the following Note 5 of Chapter 33 of the Central Excise Tariff in his endeavour to justify classification decided in the impugned order. "Heading No. 33.04 applies, inter alia, to the following products: beauty creams, vanishing creams, cold creams, make up creams, cleansing creams, skinfoods, skin tonics, face powders, baby powders, toilet pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agents (other than soaps), surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations whether or not containing soap 340210 - Sulphonated castor oil, fish oil or sperm oil 340290 - Other HSN notes on CH 3402 reads as follows: "Chapter Heading 34.02 covers organic surface active agents (other than soaps), surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations whether or not containing soap, other than those of heading no. 34.01". HSN notes divide these goods in two parts. Part-I covers "organic surface active agents" and part-II covers "organic surface active preparations, washing preparations includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rilotri acetic acid) 2. Boosters (ex. Alkanol amids, fatty acid amids, fatty and oxides) 3. Fillers (ex. Sodium sulphate or chloride) for ancillaries (ex. Chemical or optical bleaches, corrosion inhibiters, colouring matter, perfumes, enzymes). 6.3 Vide letter dated 10.07.01, Director CRCL, confirmed that the product composed essentially of surface active agents, poly hydric alcohol, cellulosic substance, perfume and other additives. 7. We find that the impugned product is applied on the face for its care as per the show cause notice. From the test results relied on by the revenue, it is seen that the impugned item is 'composed essentially of surface active agent, poly hydric alcohol, cellulos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
