2001 (5) TMI 356

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.... the Respondent. [Order per : Justice K. Sreedharan, President]. - Respondent is a manufacturer of fairgenol, mycoderm powder and cotaryl skin cream. They classified it as falling under Sub-heading 3003.10 of the schedule to the Central Excise Tariff. The jurisdictional officer wants to classify mycoderm powder under 3307.20 and cotaryl skin cream under Heading 33.04. In this view show cause....

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....by the jurisdictional officer, no specific reason is mentioned in the memorandum of appeal as to why the Commissioner (Appeals) has gone wrong in classifying the product. The Commissioner (Appeals) in the impugned order has analysed the chemical composition of the three products concerned in this case. He referred to the opinion given by the Chemical Examiner on examination. Manufacturer also prod....