2001 (6) TMI 108

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..... ot present. The record shows that on the earlier occasions also, they remained absent. We therefore proceed to decide the appeal on the basis of the documents on record. 2. The dispute in the case is on the classification of "Tender Care Prickly Heat Powder". The claim of the appellants was that it would merit classification under sub-heading 3003.20. The Assistant Collector classified the same .....

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..... ppellants. Shri B.K. Choubey has also no information on this ground but seeks time to make due inquiries. We do not accede to this request. 4. In the aforesaid record note we had mentioned that the judgment of the Delhi High Court in the case of Manisha Pharma Plasto Pvt. Ltd. v. Union of India [1999 (112) E.L.T. 22]. In this judgment the Hon'ble High Court had quashed the Board's Circular No. 3 .....

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..... though some of the components are different. 7. As was stated before the Commissioner (Appeals), the products in the cited case as well as in the present case are specifically designed to alleviate the ill effects of heat. Therefore the classification as held by the Hon'ble High Court under Heading 3003 would stand attracted. The appeal is allowed with consequential relief if any. - - Tax .....

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