2004 (3) TMI 212

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....K.D. Mankar, Member (T)]. - The dispute in the instant appeals relates to confirmation of demand of Rs. 74,39,895/- on M/s. Nirmala Dye Chem (the manufacturer) with a penalty of equivalent amount under Section 11AC of the Central Excise Act. Beside a penalty of Rs. 10 lakhs has been imposed on Shri Naresh B. Naik, the managing partner. The appellant-manufacturer is engaged in the manufacture of a ....

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....e label it is slated to be used as cleaner. Such preparations are mentioned in 34.02 (II)(B) of HSN (clearing preparations). Against this background the controversy arose as to whether the product merits classification under Heading No. 3402.90 as claimed by the departmental authorities in terms of the impugned order or under Heading No. 3808.90 as a disinfectant preparation. The appellants hav....

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..... Therefore the advice of the chemical examiner must be held to be not worth the paper on which it is written. 4. There is no dispute that besides the active disinfectant ingredient of Sodium Hypochlorite, the product also contains surface-active agent. In the HS Explanatory notes under Heading No. 34.02, (page 522) it has been mentioned that this heading does not cover (a) —, (b) —, (c) Pr....