2002 (9) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed by the manufacturer-assessee from Order No. 146/1993-C in Appeal No. E/2543/92-C of the Customs, Excise and Gold (Control) Appellate Tribunal dated 30th April, 1993, is : whether 'Kum-Kum pencil' is entitled to the benefit of Notification No. 235/1988-C.E., dated 3rd April, 1986. 2.The assessee manufactures Kum Kum pencil. Notice dated 13th March, 1991 was issued to the assessee by the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntitled to the benefit of Notification No. 235/1988-C.E. However, the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal'), on appeal by the Revenue, held that Kum-Kum in powder form, in liquid form or in sticker form could be treated as 'Kum-Kum' in common parlance. It declined to take Kum-Kum, in pencil form, as falling under the exemption granted by the Notification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hereof. TABLE Sl. No. Description of goods Rate of duty (1) (2) (3) 1. Kum Kum Nil 2. Kajal Nil 3. Sindur Nil 4. Alta and Mahavar Nil 4.Indeed, the notification proceeds on the footing that Kum Kum and four other goods fall under sub-heading 3307.90. 5.From a reading of the order of the Collector (Appeals), it is clear that Kum Kum is ....