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TMI Blog2008 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent [Order per : P. Karthikeyan, Member (T)]. - The captioned appeal filed by M/s. Hindustan Unilever Ltd. (HUL), challenges the classification of its product 'New Creamy Ponds Moisturising Face Wash' (NCPMFW) as a skin care preparation under CSH 33.04 of the CETA '85 and consequent demand of differential duty affirmed in the impugned order. 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overned by the claims in the advertisement or on the package as held in several judicial authorities. The product could be used for cleaning and washing face or any part of human body. The product was in the nature of toilet soap. It was not a cosmetic cream which was applied after a wash. The product was essentially a wash off preparation. NCPMFW was classifiable under 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 classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 20 deg. 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 Reduce the surface tension of water to 4.5 x 10 -2 N/m (45 dyne/cm) or less." We find that above Note defines OSAA of CSH 3402. 6.1 Chapter Heading 34.02 reads as follows : Organic surface active 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e covers washing preparations, auxiliary washing preparations and certain cleaning preparations. These preparations generally contain essential constituents and one or more subsidiary constituents. The essential constituents are synthetic organic surface active agents. And subsidiary constituents are: 1. Builders (ex. Sodium poly phosphates, carbonates, silicate or borate, salts of Nitrilotri 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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