TMI Blog2006 (7) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... The product viz. "Herbal Shikakai Powder" manufactured and cleared by the respondents during the periods December, 96 to December, 97 and September, 96 to March, 97 respectively was classified by the original authority as 'cosmetic' under SH 3305.99 of the CETA Schedule. Accordingly, duty was demanded from the assessee. The first appellate authority upheld the classification, but held, in view of the Board's Circular No. 333/49/97-CX., dated 10-9-97, that no demand of duty could be raised on the assessee for the period prior to 10-9-97. Accordingly, the appellate authority restricted the demand of duty to the period from 10-9-97. In these appeals, it is contended that, once the reclassification of the goods under SH 3305.99 is confirmed w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Samadhan Scheme. 3. We have given careful consideration to the submissions. Ld. counsel has made an endeavour to show that "Herbal Shikakai Powder" manufactured by M/s. R.K. Herbal Pvt. Ltd., Pondicherry was classified by the Board themselves under SH 3003.30 under Section 37B of the Central Excise Act and such classification held the ground till it was revised under the Board's circular dated 1-9-1997. This claim is based on letter dated 14-9-1993 issued by the Board to the Collector of Customs and Central Excise, Tiruchirapalli, which reads as under: "Shri S. Manickavasagam Collector Office o the Collector of Customs Central Excise 4-A Dindigul Road Tiruchirapalli 620 001. Sub: Central Excise - Classification Dispute M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reproduce the text of Section 37B hereunder:- "37B. Instructions to Central Excise Officers. The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board: Provided that no such orders. instructions or directions shall be issued - (a) so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise such demand of duty under Section 11A of the Central Excise Act as amended by the Finance Act, 2000. Section 110 of the Finance Act. 2000, validating demand notices issued under Section 11A ibid from 17-11-1980 to the date on which the Finance Act came into force, notwithstanding any approval, acceptance or assessment relating to the rate of duty on, or value of, the excisable goods by any Central Excise officer under any provision of the Central Excise Act or the Rules made thereunder, was upheld by the Supreme Court' in the said case. The SCNs issued to the respondents are within the validated category of actions taken under Section 11A, and, therefore, the respondents are bound to pay duty on the goods in question for a period of 6 m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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