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JYOTI BALASUNDARAM, V.K.AGRAWAL
British Cosmetics – Appellant
Versus
Collector of Central Excise, New Delhi – Respondent
Per Jyoti Balasundaram :
The appellants herein are inter-alia engaged in the manufacture of nail polish, nail strengthener, nail polish remover, cuticle softener, etc. falling under CET Sub-heading 3304.00, and thinner under CET Sub-heading 3814.00, as per classification list submitted by them w.e.f. 1.3.92 and 1.10.92. All these items are manufactured under the trade mark "Gala of London". In the classification list effective from 1.10.92, the assessees claimed the benefit of Nil rate of duty under Notification 230/86 as amended by Notification 89/87. Since the Department was of the view that the thinner was used for dilution of nail polish and removal of nail polish, it was used for cosmetic purposes only and the thinner was a `preparation for use in manicure and pedicure' classifiable under CET Sub-heading 3304.00 and chargeable to duty @ 105% BED + 15% SED, a show cause notice dated 15.12.92 was, therefore, issued proposing classification of thinner under CET Sub-heading 3304.00 proposing recovery of duty during the period April to November 92 (since the appellants had cleared thinner at nil rate of duty during the period in dispute in terms of the above mentioned Notificat
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