COMMISSIONER OF CENTRAL EXCISE Vs. DABUR INDIA LTD.

JUDGEMENT

(1.) In this Appeal filed by Revenue, the issue involved is whether mukh shakti yog manufactured by Dabur India Ltd. is classifiable under Sub -heading 3006.90 of the Schedule to the Central Excise Tariff Act, as claimed by the Revenue or under sub -heading 3306.10 as tooth powder as confirmed by the Commissioner (Appeals) in the impugned order.

(2.) We heard Shri O.P. Arora, learned Senior Departmental Representative for Revenue and Shri A.R. Madhav Rao, learned Advocate for the respon - dents.

(3.) The Commissioner of Customs, Patna under Order -in -Original No. 29/02, dated 10 -12 -2002 has classified the product Danta Mukta, in the nature of principal raw material for the preparation of Lal Danta Manjan under sub - heading 3306.10 of the Central Excise Tariff. Learned Senior Departmental Representative informed the Bench that no Appeal against the said Order -in -original has been filed as the Central Board of Excise and Customs has withdrawn its own Review order passed earlier. Learned Advocate has also referred to the decision of the Appellate Tribunal in the case of CCE Patna v. Sant Product Ltd. and Ors. wherein the Tribunal vide Order Nos. A/48 -51/Cal/2004, dated 22 -2 - 2004 has classified the Dant Mukta under Heading 3306.10. In view of these facts and circumstances, we reject the Appeal filed by the Revenue.