Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of C. Ex. vs Unilab Chemicals & Pharm. Ltd. on 27 March, 2003
Equivalent citations: 2003(155)ELT321(TRI-MUMBAI)
ORDER C. Satapathy, Member (T)
1. This is an appeal filed by the department regarding classification of Sodium Hypochlorite solution. None is present for the respondents despite notice and several adjournments granted.
2. Shri S.S. Bhagat, learned S.D.R. appearing for the department states that the order in original was passed by the Assistant Commissioner classifying the impugned goods under sub-heading 2828.90 which is specific for hypochlorite. Department is aggrieved by the order in appeal passed by the Commissioner (Appeals) classifying the impugned goods as a medicament under Chapter 30 as claimed by the respondents. He reiterates the grounds of appeal that even though the goods are supplied to a hospital and manufactured under a Drug Licence, the same can not be classified under Chapter 30. Shri S.S. Bhagat, learned S.D.R. also points out that the impugned goods have various uses apart from use in the hospital.
3. After hearing the learned S.D.R. and perusal of case records, we find that the impugned goods are specifically covered under Heading 2828. A specific heading has to be preferred for classification purposes compared to a general heading. We also find that the assessee had agreed to classify the impugned goods under Heading 2828.90 but had claimed total exemption under the said heading under Notification No. 7/94 which they were not entitled to. The same exemption notification also has a specific entry for Sodium Hypochlorite chargeable to 20% basic excise duty which the Assistant Commissioner has applied and he has rightly rejected the claim of the appellants for full exemption available to Bleach Liquor. It is not open to the appellants to claim classification under another chapter having failed to get total exemption under Chapter 28 where the product is rightly classifiable.
4. In view of the foregoing, we set aside the order passed by the Commissioner (Appeals) and restore the order in original. Department's ap peal is allowed.