DABUR INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) APPELLANTS filed this appeal against the order -in -original passed by the Commissioner of Central Excise.

(2.) BRIEF facts of the case are that appellants are engaged in the manufacture of Dabur Lal Tail. The appellants claimed the classification of this product under Chapter Heading 30.03 of the Schedule to the Central Excise Tariff. A show cause notice dated 5 -7 -2000 was issued to the appellants on the ground that the Dabur Lal Tail was not a medicament classifiable under Heading 3003 of the Central Excise Tariff but was a cosmetic or toilet preparation classifiable under heading 33.04 of the Central Excise Tariff. In the show cause notice duty was demanded for the period June, 95 to July, 1998. The adjudicating authority confirmed the demand after reclassifying the goods and also imposed penalty.

(3.) HEARD both sides.