2000 (10) TMI 381

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....pellant. Shri D.K. Verma, SDR, for the Respondent. [Order per : K. Sreedharan, President]. - When Miscellaneous Application 411/2000 praying for early hearing of the appeal came up for orders, learned Consultant representing the appellant and the learned Departmental Representative submitted that the appeal itself may be heard and disposed of. As agreed to by the parties, we heard the arg....

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....3-2000. Assistant Commissioner took the view that laundry soap manufactured by the assessee is classifiable under Chapter Heading 3401.11 and chargeable to central excise duty accordingly. The matter was taken up in appeal. That appeal happened to be dismissed by the Commissioner (Appeals) as per Order-in-Appeal No. 910 (KDT) CE/JPR-II/2000, dated 25-8-2000. 3. In this appeal the main argu....

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....ved by the said Commission. The assessee has no case that his factory is owned by Khadi and Village Industries Commission. Nor has he got a case that the unit belonging to him is owned by any organisation. It is owned by himself. It is his own proprietary concern. A plain reading of the tariff entry makes it clear that only laundry soaps produced by a factory owned by an organisation approved b....

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....that his unit must be treated as an institution recognised by Khadi and Village Industries Commission or State Khadi and Village Industries Board, which is the third category mentioned in the notification. The first two categories are Co-operative Society or Women's Society. Since the third category is preceded by the above two types of society, the third category, viz., institutions must also tak....