HINDUSTAN LEVER LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANTS are an assessees under the Central Excise Act, 1944 inter alia manufacturing 'Vaseline Intensive Care Heel Guard' (V.H.G for short), claimed to be a medicament for treatment, of cracked heels and classified the same under Heading 3003.10 vide declaration dated 81/95 (sic) under Rule 173B of the Central Excise Rules, 1944.

(2.) IN the order impugned the lower authority after analyzing the'material, has held -

(3.) CONSEQUENTLY the appeal is to be allowed after setting aside the order.