2018 (12) TMI 493

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....ORDER Per: Ramesh Nair The brief facts of the case are that the appellant is manufacturer of fragrances (Perfumery compound). They are classifying their goods under CETH 3302 9011 and clearing the same to industrial customers as well as to the traders by adopting the value under Section 4 of Central Excise Act, 1944. The case of the department is that the goods is classifiable under CETH 3303 ....

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....xplanatory notes, the heading 3303 covers perfumery compound which are dissolved in alcohol and which are designed to give fragrance primarily to the human body. The department has not brought any evidence to this effect while classifying the goods under CETH 3303. He submits that the appellant, on the other hand, produced evidence in form of letters from their customers to confirm its usage as ra....

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....ct supplied to both are same and the end use is also same, therefore, their cannot be separate classification for the same goods. In support of his submission, he placed reliance on the following judgments. * UOI vs Garware Nylons Ltd. 1996 (87) ELt 12 (SC) * Three N Products (P) Ltd. vs CCE 2004 (170) ELT 425 (Tri. Del.) * SK Enterprises vs CCE 2004 (175) ELT 686 3. Sh. L. Patra, Ld. Assis....

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....t is evident that the product supplied to the industrial consumer are same and from the same batch which was supplied to the trader also. Therefore, it is established that product supplied to industrial consumers and traders are same product which is not for the human consumption and the same also does not dissolved with alcohol. This could not be rebutted by the Revenue by bringing any contrary e....