Bulk Herbal Shikakai Powder classification under Chapter 14 led to no central excise liability for the relevant period.

Herbal Shikakai Powder cleared in bulk to another manufacturer was treated as classifiable under Chapter 14 of the Central Excise Tariff Act, 1985, following the Tribunal's earlier reasoning on the same product and similar facts. The analysis relied on the prior classification of retail packs made from the same bulk material under Heading 33.05 and applied that reasoning to the bulk clearances. On that basis, the bulk product was held not exigible to central excise for the relevant period.

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Issues: Whether Herbal Shikakai Powder cleared in bulk to another manufacturer was classifiable under Chapter 14 of the Central Excise Tariff Act, 1985 and, if so, whether it was not excisable.

Analysis: The product had already been held, in relation to retail packs manufactured out of the same bulk powder, to fall under Heading 33.05. Following that reasoning and the earlier Tribunal decision on similar facts, bulk clearance of Herbal Shikakai Powder was treated as falling under Chapter 14 of the Central Excise Tariff Act, 1985. A product so classified was not exigible to central excise for the relevant period.

Conclusion: The bulk product was classifiable under Chapter 14 and was not excisable.

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