2004 (6) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. S/Shri Vipin Jain and Vishal Agarwal, CAs, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The respondents are engaged in the manufacture of cosmetic products falling under Chapter 33 an entity called "Dr. Smyle Prickly Heat Powder" was claimed under Heading 3003.10 and documents for such a claim and payment of duty under that heading were filed. The department took....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....)       The chemical compositions of 'Nycil Prickly Heat Powder' and 'Dr. Smyle Prickly Heat Powder' are different which are as follows : Nycil Prickly Heat Powder Dr. Smyle Prickly Heat Powder Chlorphenesin IP 1% w/w Chlorphenesin IP 1%w/w Zinc Oxide IP 16% w/w Zinc Oxide IP 8.5% w/w Starch IP 51% w/w Salicylic Acid IP 1% ....