2005 (7) TMI 436

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....V. Parelkar, JDR, for the Appellant. S/Shri R. Nambirajan and S.P. Sheth, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue for determination in these appeals is the classification of Imidil dusting powder and Micocept dusting powder manufactured and cleared by the assessees during the period in dispute - whether under CET sub-heading 3003.....

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....s adjudicated by the Assistant Commissioner vide his order dated 10-5-1996 approving the classification of the above mentioned two products under CET sub-heading 3304.00 at 40% ad valorem and finalising the assessments accordingly, confirming the duty demand and imposing a penalty of Rs. 1,000/- on the assessees. This order was challenged before the Commissioner of Central Excise (Appeals), Mumbai....

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....cause notice dated 21-8-1997 was issued for recovery of Rs. 25,83,944/- on clearances of the two products during the period September, 1992 to May, 1996 on the basis that the products were classifiable under Chapter Heading 33.04. The notice also proposed penal action against the assessees. The notice was adjudicated by the Commissioner of Central Excise, Mumbai, by order dated 24-2-1999 in which ....

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....ntroverted by the Revenue. Further, we note that the Commissioner, in the order challenged by the assessees, has relied upon the Tribunal's decision on similar product in the case of CCE, Mumbai v. Muller & Phipps (India) Ltd. - 2000 (126) E.L.T. 856 dealing with prickly heat powder, and C.B.E.C. Circular No. 356/72/97-CX., dated 20-11-1997 to conclude that the disputed products are not medicament....