1996 (6) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : G.R. Sharma, Member (T)]. -  By the present appeal the De partment has assailed the order of the Collector of Central Excise holding that `Sunghani Sahu' is classifiable under Chapter heading 3306.00 as a dentifrice. 2. The facts of the case are that the respondent herein are engaged in the manufacture of the item described as `Sunghani Sahu'. On subjecting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... T.I. 2404.90 of the Schedule to the Central Excise Tariff Act, 1985. 3. Shri A.K. Madan, the learned SDR appearing for the appellant submits that the product is tobacco based and that similar product described as `Gul' was examined for classification by tariff conference and it was held that the similar product known as `gul' was classifiable under T.I. 2404.90 of the CETA. None appeared ....