2004 (7) TMI 404

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - By order dated 30-3-2004, this Bench had directed the appellants to pre-deposit an amount of Rs. 30.00 lakhs (out of a total amount of over Rs. 1.24 crores demanded by the authorities below) within a period of 8 weeks and report compliance on 17-6-2004. The party did not deposit the amount. On the other hand, they filed the present applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailable on record. Ld. SDR submits that, on the facts of the case, the Apex Court's decision in Sunny Industries Pvt. Ltd. v. CCE, Calcutta - 2003 (153) E.L.T. 259 (S.C.) goes against the appellants. Ld. Counsel seeks to distinguish the cited case. 2. After examining the records and submissions, we find that the appellants' claim for classification of the product in question (Franch Oil NH) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the oil has also been mentioned in this book but the same is not relevant to the instant product which is for external use only. In this literature, we have not been able to locate any cosmetic use of the goods. The authorities below have held the product to be a cosmetic and, accordingly, classified it under Heading 33.04. The appellants' consistent claim is that the oil is meant for therapeuti....