Thanks to T on the forum I found out it's from 
TOEI 1995's "GULLIVER BOY". Got it off of ebay 
maybe 4 years ago, just never knew who the heck 
it was.

It comes with unstuck matching color pencil 
sketch. The cel itself has sequence number #B-8 
and has special black airbrushing effects. Not 
sure what's going on in this scene since I have 
not seen this anime.

Anybody interested? If not... I'll just ebay it. 
Let me know.

Sincerely, Harry "K"