2009 (10) TMI 301

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....ommissioner on 1-6-2000 has been set aside. Under order dated 1-6-2000, the Deputy Commissioner, Gurgaon had held that the perfume manufactured by the respondent is classifiable under Chapter Heading 3307.90 and would attract duty @ 30% and, therefore, had confirmed the demand to the tune of Rs. 10,13,334/- in terms of show cause notice dated 22-6-99 and for Rs. 5,25,071/- in terms of show cause notice dated 3-11-99, besides imposing penalty of Rs. 1 lakh. By the impugned order, the order-in-original has been set aside and the respondent's claim that the product in question is classifiable under sub-heading 3303.00 has been upheld and the same is held to be entitled for exemption in terms of the Notification No. 167/86-C.E., dated 1-3-1996.....

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.... the appeal merely on the basis of its earlier decision. 5. Learned Advocate appearing for the respondents on the other hand submitted that the earlier decision in the respondent's case itself was subjected to appeal before the Tribunal and by order dated 22-7-2008 passed in Central Excise Appeal No. 3467 of 2004 Tribunal dismissed the said appeal while confirming order passed by the Commissioner (Appeals) on 5-4-2004 on the basis of which the impugned order has been passed. He further submitted that HSN notes nowhere states that Chapter Heading 3303 refers exclusively to the perfumes which are used on the human body. But it merely states that the heading covers perfumes which are designed to give fragrance primarily to the human body an....