2016 (12) TMI 1442

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....pal, Advocate, for appellant Shri Ajat Kumar, Jt. Commissioner (AR), for respondent ORDER These appeals are directed against order in original No. 53/AC/Commr/Th-II/2014 dated 23.12.2014. 2.  Heard both sides and perused the records. 3.  On perusal of records, it transpires that the lower authorities have held that the liquid cleaners manufactured by the appellants are cla....

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....elevant. There is no dispute about the fact that the Entry 3402, under which the appellant's products fall, is one of the specified entry under Sl. No. 40. The said entry relates to organic surface active products. The description of the goods appearing against the said entry clearly reflects upon the intention of the legislation that it is only the organic surface active products and preparations....

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....parations for use as soaps and not to organic surface active products. The overall reading of the entry clearly reveals that both the products should be in the form of bars, cakes, moulding pieces or shapes so as to attract the said Sl. No. 40. 11. In view of the above, we find that Sl. No. 40 does not cover organic surface active products, in liquid form and as such, their assessment to duty u....

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...., passed by the Additional Commissioner, Central Excise, Bangalore-II Commissionerate, as well as confirmed by the Assistant Commissioner (Review), Central Excise, Bangalore-II Commissionerate, vide letter C.No. IV/03/645/2014 Rev B-II/3017/15 dated 13.10.2015." 6.  As against the above reproduced portion of the order which acknowledges the acceptance of the Tribunal's order, the arguments....