Order Date: 11 August 2022

Facts-

• The Respondent, M/s. SMA Trading Company imported “Axe Brand Universal Oil vide Bill of Entry and self-assessed the same by classifying the goods under CTH 30049011.
• The Petitioner department was of the view that the goods are to be classified under Chapter 33 and that all goods above 10ml should be assessed under section 4A of Central Excise Act, 1944. After due process of law, the original authority classified the goods under CTH 33079090.
• An appeal was filed by the importer before the Commissioner of Customs (Appeals) and vide the order impugned herein, the Commissioner (Appeals) set aside the classification, upheld the classification adopted by the importer and classified the goods under CTH 30049011 and also held that the goods above 10 ml come under the purview of RSP based assessment in terms of sec. 4A of Central Excise Act, 1944. 
• The appeal is filed by the department against the order passed by Commissioner of Customs (Appeals).

Issue-

• Whether “Axe Brand Universal Oil” can be classified under Chapter 30 or Chapter 33?

Order-

• The Tribunal observed that the ingredients of Axe oil are printed each side of the box of Axe oil. The active compositions of the oil are Pudhina ka Phool, Niligiri ka Tel, Gandhara tel, Karpoor. 
• Similar goods in the nature of Amrutanjan, Vicks, Tiger Balm have been held to be classifiable under Chapter 30 as also provided in the case of Hon'ble Supreme Court in the case of AMRUTANJAN LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1995 SUPREME COURT].
• The Tribunal held that the appeal filed by the department is without any merits. The impugned order is upheld and the appeal is dismissed.