1997 (1) TMI 292

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....DR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Central Excise (Appeals), Bombay dated 26-11-1990. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of an excisable item namely, "Sticker Kum-kum (Bindi)". This item has been classified under Heading 3307.00 and the issue which has ....

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....n Notification No. 325/86-C.E., dated 22-5-1986 can be taken as specifying only those products which are known as `Kum-kum' in common or trade parlance. On these considerations in our view only the coloured powder and liquid and circular sticker of different materials which are commonly known as `Kum-kum' and have been used over the ages by Hindu ladies as `Kum-kum' can be deemed as covered by the....

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....rticular case we are concerned only with the Order No. V(PI) 30-8/90/3447, dated 19-7-1990. 7. We have considered the above submissions. We observe that Kum-kum including velvet sticker Kum-kum and circular stickers of different materials having Kum-kum are covered by the Tribunal's above order in the case of Tips and Toes Cosmetics Ltd. (supra) cited by the ld. Counsel. The department has....