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of <h1>Tribunal affirms product classification under Chapter Heading 3303.00, granting exemption under Notification No. 167/86-C.E.</h1> <h3>COMMISSIONER OF C. EX., DELHI-III Versus STELLA INDUSTRIES PVT. LTD.</h3> COMMISSIONER OF C. EX., DELHI-III Versus STELLA INDUSTRIES PVT. LTD. - 2010 (251) E.L.T. 133 (Tri. - Del.) Issues:- Classification of the product under Chapter Heading 3303.00 or 3307.90- Entitlement for exemption under Notification No. 167/86-C.E., dated 1-3-1996Classification under Chapter Heading 3303.00 or 3307.90:The appeal involved a dispute regarding the classification of a product by the respondent. The Deputy Commissioner had classified the perfume manufactured by the respondent under Chapter Heading 3307.90, attracting a duty of 30%. However, the impugned order set aside the original decision and upheld the respondent's claim that the product falls under sub-heading 3303.00, entitling it to an exemption under Notification No. 167/86-C.E., dated 1-3-1996. The respondent had been classifying the product under different headings in the past, with a recent declaration seeking classification under Chapter Heading 3303.00. The Tribunal noted that the HSN notes clarified that Chapter Heading 3303.00 covers perfumes designed to give fragrance primarily to the human body. The respondent argued that the product need not be used primarily on the human body to fall under this heading, and previous decisions in favor of the respondent supported this classification.Entitlement for exemption under Notification No. 167/86-C.E., dated 1-3-1996:The Tribunal considered the respondent's claim for exemption under Notification No. 167/86-C.E., dated 1-3-1996. The impugned order upheld the respondent's classification under Chapter Heading 3303.00, which allowed for this exemption. The Tribunal found that the HSN notes did not specify that the perfume must be used exclusively on the human body for this classification. The Tribunal dismissed the appeal, noting that no additional material was presented to justify a different view from previous decisions confirming the classification under Chapter Heading 3303.00. The Tribunal emphasized that the HSN notes only required the perfume to be designed to give fragrance primarily to the human body, leaving room for the product to be used on other objects that could transmit the fragrance to the human body.In conclusion, the Tribunal upheld the classification of the product under Chapter Heading 3303.00, granting the respondent entitlement for exemption under Notification No. 167/86-C.E., dated 1-3-1996. The appeal was dismissed as the arguments based on the HSN notes were deemed unsubstantiated, and no other grounds were presented to challenge the impugned order.
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