1999 (7) TMI 151

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....e Central Excise Tariff and are entitled for the benefit of Notification No. 339/86-C.E., dated 11-6-1986. 2. When the case was called none appeared on behalf of the respondents in spite of the notice. From the record we find that the respondents had filed cross-objection. In this case a show cause notice was issued on 30th August, 1990. Therefore, being an old matter is being taken for disposal in the absence of the respondents. 3. Learned JDR appearing on behalf of the Revenue submits that the respondents are manufacturing disinfectors and marketing as `Oticare Aerosol Disinfector'. He submits that Shri S. Dhaliwal, representative of the respondents gave a detailed description of this product and according to the descripti....

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....spect of classification of disinfector and the benefit of Notification No. 339/86-C.E., dated 11-6-1986 in respect of disinfector and the applicability of extended period of limitation. First we deal with the classification of product. The representative of the respondents Shri S. Dhaliwal describes the product in question as under :- "This product consists of a motor, suitable housing and rotating disc atomiser with integral pump, aerosol carrier fan, a bowl in a suitable housing made of aluminium or stainless steel. `Oticare aerosol disinfector' is a compact, portable equipment used to convert liquid formalin into its true aerosol particles. The product is basically meant for atomising water and any other solvent based liquids such as,....