2000 (1) TMI 473

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.... for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Dabur India Ltd. is whether Gulabjal manufactured by them and marketed under Patent name "Gulabari" is classifiable under Heading 33.03 of the schedule to the Central Excise Tariff Act. 2. Shri R. Swaminathan. ld. Consultant, submitted that the Appellants have been classifying G....

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....eau de cologne contain smaller proportions of essential oils etc., generally in less concentrated alcohol. He referred to the Book "Perfumery Technology" by F.V. Wells & Marshal Billet, published by Ellis Horwood Ltd., according to which "Toilet waters consist of perfumes oil, alcohol, water and - occasionally, glycerin." He also referred to another book "The Chemical Formulary" Volume II by H. Be....

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....at merely by process of elimination, the Department cannot classify the impugned product as toilet water. He finally submitted that the claim on the label as an ayurvedic medicine and for specific purpose of providing quick relief as a cold sponge during fever, effective eye wash etc., has not been disproved by the Department; that the product finds mention in "Arb Prakash", a recognised Ayurvedic....

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....he contents of the impugned product. The department has not mentioned any reason in the show cause notice as to why the product is to be considered as a toilet water. The Department has not substantiated their claim that the impugned product is a toilet water classifiable under Heading No. 33.03 of C.E.T.A by adducing any evidence. The burden cast upon the Revenue to prove that the product is to b....