2004 (3) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri Bidhaan Chandra, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the stay petitions came for hearing, we took the view that the appeals themselves can be disposed off since the issue raised herein is already covered by the decisions of this Tribunal. 2. We, therefore, exempt the condition for pre-deposit and proceed to dispose of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the condition that such soaps are produced by a factory owned by Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission for the purpose of manufacture of such soaps. The above exemption was being extended under different notifications from time to time. Ultimately, the exemption was incorporated in the Schedule itself w.e.f. 14-5-97 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xemption for laundry soap. Before the Adjudicating Authority, the assessee pointed out that in its own case, the Tribunal has taken the view that the product in question manufactured by the assessee is laundry soap coming under Tariff sub-heading 3401.13. The decision reported as Mahila Griha Udyog v. Commissioner of Central Excise [2002 (149) E.L.T. 502]. An appeal against this decision by the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the contention of the noticee now being raised is merely an after-thought and cannot be considered at this stage. I therefore, reject their plea for classifying the 'synthetic detergent' manufactured and cleared by them under Chapter sub-heading No. 3401.13 of first schedule to Central Excise Tariff Act, 1985 as 'Laundry Soaps' and for very same reason, I reject their plea that their product ....