2004 (8) TMI 466

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.... Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the appellants against the impugned order in appeal, the issue relates to the classification of the cleaning powder manufactured by them. On 18-11-91, appellants' truck containing 165 bags of 555 brand washing powder and 25 bags containing 555 brand cleanin....

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....-heading 3405.40) without the aid of power and as such, was exempt from payment of duty under Notification No. 222/77-C.E., dated 15-7-77 and that the report of the Chemical Examiner also supported the version of the appellants, but the same has been wrongly interpreted. Therefore, the impugned order deserves to be set aside. On the other hand, the learned SDR has reiterated the correctness of the....

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....id not carry any value and no capital out of the same can be claimed by the appellants specially when the other ingredients found in the sample were of cleaning powder. Shri Pawan Kumar, Director of the appellants' company in his statement had admitted that they were manufacturing cleaning powder. We also find that the appellants are marketing their powder as cleaning powder and even in their sale....