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2012 (8) TMI 346 - CESTAT, CHENNAIClassification of shikakai powder - Revenue contending classification under Chapter 33 of the CETA particularly under sub-heading 3305.90. whereas assessee not discharging duty on the premise that it is a vegetable product and more over classifiable under Chapter 14 of the Central Excise Tariff Act, 1975 - period 1.4.1993 to 31.3.1998 - invocation of extended period of limitation - Held that:- As the issue involved is more than of classification of shikakai powder, which was held against the appellants in 2009 in case of Mayil Mark Nilayam Vs. CCE, Chennai (2009 (3) TMI 170 - CESTAT, CHENNAI), therefore, demand for the extended period of limitation is not sustainable but demand for the normal period of limitation is sustainable. As the issue is of classification, no penalty is warranted in this case. Hence the penalties are set aside. As the appellants have not collected duty separately, therefore the amount of clearance be treated as cum-duty price, so duty liability is to be reduced to that extent - Decided partly in favor of assessee.
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