9911796707
TMI Blog2004 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... to confirmation of demand of Rs. 74,39,895/- on M/s. Nirmala Dye Chem (the manufacturer) with a penalty of equivalent amount under Section 11AC of the Central Excise Act. Beside a penalty of Rs. 10 lakhs has been imposed on Shri Naresh B. Naik, the managing partner. The appellant-manufacturer is engaged in the manufacture of a product "Domex" which is a liquid cleaner for floors, bathrooms, kitche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in 34.02 (II)(B) of HSN (clearing preparations). Against this background the controversy arose as to whether the product merits classification under Heading No. 3402.90 as claimed by the departmental authorities in terms of the impugned order or under Heading No. 3808.90 as a disinfectant preparation. The appellants have also contested the demand, except the portion which is within the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the paper on which it is written. 4. There is no dispute that besides the active disinfectant ingredient of Sodium Hypochlorite, the product also contains surface-active agent. In the HS Explanatory notes under Heading No. 34.02, (page 522) it has been mentioned that this heading does not cover (a) —, (b) —, (c) Preparations containing surface-active agents where the surface active function is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, based on the contents of HS explanatory notes extracted above, we hold that, the product merits classification as "disinfectant" as claimed by the appellants and the appeal succeeds on this ground alone. Hence we do not deem it necessary to examine the other points raised by the appellants on the basis of which also the impugned order is challenged. 6. Accordingly we allow the appeal and set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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