GOSAI TRADING COMPANY Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) HEARD both sides. The appellant filed this appeal against the impugned order whereby the imported goods of various kinds of deodorant were held to be classifiable under the Central Excise Tariff and liable for countervailing duty.

(2.) THE contention of the appellant is that the goods in question contained alcohol and as per Chapter Note 33(1)(d) of Chapter 33 of the Central Excise Tariff, perfumery, cosmetics and toilet preparations containing alcohol or opium, Indian hemp or other narcotics and for this purposes, these expressions have been meanings respectively assigned to them in Section 2 of Medicinal and Toilet Preparation (Excise Duties) Act, 1955 (16 of 1955). The contention is that the alcohol is one of the ingredient, therefore, is not liable for Central Excise duty, hence, the impugned order is not sustainable.

(3.) THE appellant also produced one sample of the Nivea deodorant which is the impugned goods. We seen the sample ingredients of the Deodorant which are as under :