TECHNICAL CONCEPTS INTERNATIONAL LIMITED Vs. COMMISSIONER CENTRAL EXCISE AND CUSTOMS

JUDGEMENT

(1.) THE question that has been posed by the applicant seeking advance ruling thereon under Section 23C of the Central Excise Act, 1944 is as follows:

(2.) IN the statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required, the applicant has stated that they propose to undertake the manufacture and marketing of the goods "Auto Janitor" and "Auto Sanitizer" (hereinafter referred to individually as "the item") under brand names which are the proprietary brand names of the applicant. Both the items consist of a dispenser and filler. The filler is filled with "odoriferous substances", which is installed inside the dispenser. The dispenser is attached with the water pipe which is connected to toilet bowl. The items dispense a continuous dose of the powerful concentrated chemical formulation into water, which is released to the toilet bowl, thus cleaning the ceramic surfaces exposed to flushing. This ensures that the washroom is clean and smells pleasant at all times. The filler is required to be replaced from time to time when the dispensable quantity of the liquid is exhausted.

(3.) THE applicant has also attached with the application the write up/brochure for these two items, which gives the pictures and the highlights of their performance and operational parameters, including examples of their standard installations.