2012 (6) TMI 558

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....the present appeal relates to correct classification of the respondent s product Ponds Oil Control Face Wash . Whereas, the Commissioner (Appeals) has accepted their stand that the said product is properly classifiable under the Heading 3402.90 as Organic Surface Active Agent (OSA), the Revenue s appeal contends that the same should be classified as Skin Care preparation falling under Chapter Head....

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....under Chapter 3402.90, which excludes some preparations. The said note is to the effect that the Heading does not cover shampoos or preparations for foam baths or for personal hygiene, whether or not containing soap or other surface active agents . We find that the issue stands decided in the same appellant s case reported as M/s. Hindustan Lever Ltd. Vs. CCE, Chennai 2008 (228) ELT 374 (Tri.-Chen....