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2017 (5) TMI 1544 - AT - Central ExciseLevy of Central Excise Duty - Henna Powder and Henna Paste - Revenue classified under Chapter Heading 3304 as against the classification done by the appellants under Chapter 1404 of the Central Excise Tariff Act, 1985 - Held that: - N/N. 11/2017-CE (N.T.) dated 24.04.2017 issued by the Government of India, Ministry of Finance (Department of Revenue) under Section 11C of the Central Excise Act, 1944, held that the whole of duty of excise payable on Henna Powder and Paste under Section 3 ibid shall not be required to be paid during the period commencing from 1st day of January, 2007 to 1st day of March, 2013. No classification has been furnished by the Central Government with regard to the goods in question i.e. whether it should be classified under Chapter 33 as claimed by the Department, as against the claim of the appellants under Chapter 14 ibid - classification issue set aside. Appeal allowed - decided in favor of appellant.
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