The assessee was engaged in the manufacture of ‘SDIC tablets (Sodium di-chloroisocynurate)’. It packed the said tablets in retail packing in packages containing 10, 20, 50 or 100 tablets. It classified the said tablets/goods under Heading No. 2933 69 10.
The Adjudicating Authority held that the tablets in question were classifiable under Heading No. 3808 94 00 as disinfectant. He further held that the tablets were required to be charged to excise duty on MRP based valuation and upheld the demand of duty in terms of section 4A of the Central Excise Act.
On appeal to Tribunal by revenue- Whether tablets in question were classifiable under Heading No. 3808 94 00 as alleged by revenue and not under Heading No. 2933 69 10 as claimed by assessee – Held, yes
Citation: [2018] 93 taxmann.com 358 (New Delhi – CESTAT)