COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Vs. NIRMALA DYECHEM
SUPREME COURT OF INDIA
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS
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(1.)The facts of the case are that the respondent assessee is engaged in a manufacture of various products including a product called "Domex Power Cleaner/Domex All Around Home Cleaner". The assessee had been classifying this product under heading 38.08 of the Central Excise Tariff Act as a disinfectant. The claim of the Revenue, however, is that the aforesaid product is liable to be classified under the Central Excise Tariff heading 34.02. The question, therefore, involves in this case is whether the product "Domex Power Cleaner/Domex All Around Home Cleaner" is liable to be classified under heading 34.02 as claimed by the Revenue or heading 38.02 as claimed by the assesses.
(2.)Heading 34,02 reads as follows:
34.02. Organic surface-active agents (other than soap); surface-active preparations, washing preparation (including auxiliary washing preparations) and cleaning preparations whether or not containing soap.
Heading 38.08 reads as follows:
38.08. Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).
The Tribunal in the impugned order dated 22.3.2004 has held that the aforesaid product is liable to be classified as a disinfectant under heading 38.08 and not under heading 34.02.
(3.)Before us Dr. R.G. Padia, learned senior counsel appearing on behalf of the Revenue and Mr. Ravinder Narayan, learned Counsel appearing on behalf of the assessee, have advanced various arguments. We need not go into those arguments in great details in view of the order proposed to be passed by us. The question which falls for our consideration, in our opinion, should be considered having regard to the rival contentions of the parties, namely, whether the product is principally used as disinfectant or as a cleaning preparation.
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