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2014 (11) TMI 828 - AT - Central ExciseClassification of goods - Classification of Herbal Shikakai Powder under the name of "Ragaa" - Classification under sub-heading 3003.39 as "other medicaments" or under Chapter Heading 3305.99 as per Note 2 to Chapter 33 read with Chapter Note 1 (d) to Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 attracting 30% adv - Held that:- issue relates to classification of Herbal Shikakai Powder is no longer res integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise, Trichirapalli Vs Medi Herbs - [2006 (7) TMI 25 - CESTAT, CHENNAI]. It has been held that Herbal Shikakai Powder is classifiable as cosmetic under sub-heading 3305.99 of the CETA'85 during the period September 1996 to December 1997 and September 1996 to March 1997. The Hon'ble Karnataka High Court in the case of Shri Ramakrishna Soapnut Works Vs Superintendent - [2001 (7) TMI 153 - HIGH COURT OF KARNATAKA AT BANGALORE] held that Shikakai Powder (used as a shampoo for cleaning hair) would fall under Heading 33.05 of the CETA under the residuary item 'others'. Tribunal in the case of CCE Tiruchirapalli Vs Medi Herbs (2006 (7) TMI 25 - CESTAT, CHENNAI) on the same product in the context of Board's Circular No.333/49/97-CX dt. 10.9.97 held that assessee was bound to pay duty on the goods in question for six months prior to 10.9.1997 by following the judgement of the Hon'ble Supreme Court in the case of ITW Signode India Ltd. Vs Collector - [2003 (11) TMI 114 - SUPREME COURT OF INDIA]. Hence, the demand of duty for the period prior to 10.9.97 is sustainable and the findings of the Commissioner (Appeals) to that extent is liable to be set aside. However, we agree with the finding of the Commissioner (Appeals) that demand increased by way of corrigendum to SCN is hit by limitation - assessee is liable to pay demand of duty for six months prior to 10.9.1997 - Decided partly in favour of Revenue.
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